Calico Corporation produced 2,000 units in Job 903. The following data is provided for Job 903 for the year:

Direct materials used	$2300
Direct labor costs	$700
Actual manufacturing overhead rate per direct labor hour	$17.15
Predetermined manufacturing overhead rate per direct labor hour	$18.30
Direct labor hours used in Job 903	35
Direct labor rate per hour	$20
Sales price per unit	$3.50

What is the gross profit for Job 903 before adjustment for over- or underapplied overhead? (Round to two decimal places.)

A. $3,359.50

B. $7,000.00

C. $4,000.00

D. $4,659.25