AngryBirds, Inc. designs and builds retaining walls for individual customers. On August1, 2 jobs were inprocess: Level 1 with a beginning balance o f$12,000 and Level 2 with a beginning balance of$8,600. DuringAugust, Level 3 and Level 4 were started. Levels 1 and 2 were sold at cost plus30%during August. All other jobs remained in process at month end.

The company applies manufacturing overhead at a rate of $11per direct labor hour. Direct labor wages average $12per hour. The following additional cost information is available forAugust:

	Level 1	Level 2	Level 3	Level 4
Direct Materials	$1,200	$8,000	$2,100	$3,000
Direct Labor	$1,800	$4,800	$360	$1,200

The sales staff is paid a2% commission on all sales for the period. Calculate the following given actual MOH of$8,200 incurred during August.

The gross profit reported on the Income Statement for August equals________.(enter commas where appropriate and round to nearest dollar i.e.1,000 not1000.2)

The ending work in process balance reported on the Balance Sheet for August equals________. (enter commas where appropriate and round to nearest dollar i.e.1,000 not1000.2)