At the beginning of the year, Berkshire Manufacturing had the following account balances: Cost of Goods Sold Work-in-Process Inventory 2, Finished Goods Inventory Sales Revenue 8,000 Manufacturing Overhead The following additional details are provided for the year: Direct materials placed in production Direct labor incurred Manufacturing overhead incurred Manufacturing overhead allocated to production 294,000 Cost of jobs completed and transferred Total revenue Cost of goods sold Calculate the gross profit Berkshire will report for the year. $84,000 190,000 302,000 501.000 756,000 444,200