During 2023, Grouper Corp. started a construction job with a total contract price of $1067000. Grouper has consistently used the completed-contract method. The job was completed on December 15, 2024. Additional data are as follows: 2023 2024 Actual costs incurred $407700 $457300 Estimated remaining costs 407700 Billings to date 362800 704200 Collections to date 209300 484900 For 2023, what amount should Grouper recognize as gross profit