Kump Industries' cost of goods sold for the current year is $709,000, before any adjustment for overapplied or underapplied manufacturing overhead. Actual manufacturing overhead is $150,000 and manufacturing overhead applied is $184,000. The difference between actual and applied overhead is immaterial. If sales revenue is $970,000, what is Kumps actual gross profit?

-$261.000

-$227,000

-$295,000

-$211,000

-None of the above