Ivanhoe Corporation acquired two inventory items at a lump-sum cost of $86000. The acquisition included 2700 units of product CF, and 5400 units of product 3B. CF normally sells for $30 per unit, and 3B for $10 per unit. If Ivanhoe sells 900 units of CF, what amount of gross profit should it recognize?

$31500.

$3267.

$9800.

$27000.