Emerald Inc's inventory records show the following data:

Units $/$Unit Cost

Inventory, January $110,000/$$$9\mathrm{.}20$

Purchases: June $189,000/8\mathrm{.}00$

$$ November $86,000/7\mathrm{.}00$

A physical inventory on December $31$ shows $4,000$ units on hand. Eneri sells the units for $$13$ each. The company has an effective tax rate of $20\%.$ Eneri uses the periodic inventory method. If the company uses FIFO, what is the gross profit for the period?