On January 1, Alistair Manufacturing had a beginning balance in Work-in-Process Inventory of $160,000 and a beginning balance in Finished Goods Inventory of $24,000. During the year, Alistair incurred manufacturing costs of $202,000. During the year, the following transactions occurred: Job C-62 was completed for a total cost of $141,000 and was sold for $157,000; Job C-63 was completed for a total cost of $183,000 and was sold for $210,000; and Job C-64 was completed for a total cost $81,000 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. $67,000

C. $16,000

D. $27,000