Kergunyah Kraftworks have provided the following information on the month's production: Production (units) 5,000 Direct materials $17,000 Direct labour $10,000 Overhead $9,000 Sales commission per unit sold $3 Sales price per unit $43 Fixed selling and administrative expense $18,000 Opening Finished Goods Inventory (700 units) $4,000 Closing Finished goods Inventory (300 units) $1,000 Calculate the monthly Gross Profit for Kergunyah Kraftworks (round to nearest $value)