Cullumber Zone Corporation experienced the following variances: materials price $$270U,$ materials quantity $$1,330F,$ labor price $$620$ F$,$ labor quantity $$390F,$ and total overhead $$940$ U$.$ Sales revenue was $$71,800,$ and cost of goods sold $($at standard$)$ was $$40,200.$

Determine the actual gross profit.

Actual gross profit