on January 1 Alastair manufacturing how to beginning balance work in process inventory of $164,000 and the beginning balance and finished goods inventory of $22,000. During the year Alistair incurred manufacturing cost of $204,000. During the year, the following transactions occurred:

Job c62 was completed for a total cost of $144,000 and was sold for $157,000

job c63 Was completed for a total cost of $184,000 and was sold for $212,000

job c64 Was completed for a total cost of $84,000 but was not sold as of year end.

The manufacturing overhead account had an unadjusted credit balance of $26,000 and was adjusted to zero at year end. What was the amount of gross profit reported by Alistair at the end of the year?