Morris Company applies overhead based on direct labor costs. For the current year, Morris Company estimated total overhead costs to be $416,000, and direct labor costs to be $2,080,000. Actual overhead costs for the year totaled $392,000, and actual direct labor costs totaled $1,840,000. At year-end, the balance in the Factory Overhead account is a: B&T Company's production costs for May are: direct labor, $15,000; indirect labor, $6,100; direct materials, $14,500; property taxes on production facility, $830; factory heat, lights and power, $950; and insurance on plant and equipment, $150. B&T Company's factory overhead incurred for May is: If one unit of Product Z2 used $2.10 of direct materials and $3.30 of direct labor, sold for $10.00, and was assigned overhead at the rate of 26% of direct labor costs, how much gross profit was realized from this sale? (Round your intermediate calculations and final answer to two decimal places.)