On January 1, Alistair Manufacturing had a beginning balance in Work - in - Process Inventory of $163,000 and a beginning balance in Finished Goods Inventory of $23,000. During the year, Alistair incurred manufacturing costs of $203,000. During the year, the following transactions occurred: Job C - 62 was completed for a total cost of $142,000 and was sold for $156,000. Job C - 63 was completed for a total cost of $183,000 and was sold for $210,000. Job C - 64 was completed for a total cost $83,000 but was not sold as of year - end. The Manufacturing Overhead account had an unadjusted credit balance of $25,000 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. $27,000 B. $14,000 C. $41,000 D. $66,000 On January 1, Alistair Manufacturing had a beginning balance in Work - in - Process Inventory of $163,000 and a beginning balance in Finished Goods Inventory of $23,000. During the year, Alistair incurred manufacturing costs of $203,000. During the year, the following transactions occurred: Job C - 62 was completed for a total cost of $142,000 and was sold for $156,000. Job C - 63 was completed for a total cost of $183,000 and was sold for $210,000. Job C - 64 was completed for a total cost $83,000 but was not sold as of year - end. The Manufacturing Overhead account had an unadjusted credit balance of $25,000 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. $27,000 B. $14,000 C. $41,000 D. $66,000