Barger Company had the following information at December 31: $18,000 Finished goods inventory, January 1 Finished goods inventory, December 31 25,200 If the cost of goods manufactured during the year amounted to $2,274,000 and annual sales were $3,592,800, how much is the amount of gross profit for the year? $1,326,000 $1,318,800 $1,275,600 $2.230.800