Heller Company offers an unconditional return policy to its customers. During the current period, the company records total sales of $878,035, with a cost of merchandise to Heller of $324,282. Based on past experience, Heller Company expects 3% of sales to be returned. How much gross profit will Heller Company recognize for the current period? (Round your answer to zero decimal places and omit the $ sign. For example, if your answer is $1,000.25, type in 1000)