. Here are data regarding Steel Enterprises' current year operations:

Units produced during year

1,700

Units sold during year

1,400

Selling price

$130 per unit

Variable manufacturing costs

$61 per unit

Variable selling and administrative expenses

$10 per unit

Fixed manufacturing overhead

$35,700 total

Fixed selling and administrative expenses

$8,000 total

Using absorption costing, what is gross profit for the year?