On January 1, Alistair Manufacturing had a beginning balance in Work in - Process Inventory of $164,000 and a beginning balance in Finished Goods Inventory of $22,000. During the year, Alistair incurred manufacturing costs of $200,000. During the year, the following transactions occurred: Job C-62 was completed for a total cost of $143,000 and was sold for $155,000. Job C-63 was completed for a total cost of $181,000 and was sold for $212,000. Job C-64 was completed for a total cost $84,000 but was not sold as of year-end. The Manufacturing Overhead account had an unadjusted credit balance of $24,000 and was adjusted to zero at year - end. What was the amount of gross profit reported by Alistair at the end of the year? A. $43,000 B. $31,000 C. $67,000 D. $12,000