During the month, Gloucester, Inc. had the following transactions: Job A-12 was completed for a total cost of $140,000 and was sold for $157,000. Job A-13 was completed for a total cost of $181,000 and was sold for $212,000. Job A-14 was completed for a total cost $82,000 but was not sold by the end of the month. . The Manufacturing Overhead account had an unadjusted credit balance of $24,000 and was adjusted to zero at the end of the month. How much gross profit was reported by Gloucester for the month? A. $72,000 B. $31,000 C.$17,000 D. $48,000