Pascal Industries' cost of goods sold for the current year is $709,000, before any adjustment for overapplied or underapplied manufacturing overhead. Actual manufacturing overhead is $150,000 and manufacturing overhead applied is $184,000. The difference between actual and applied overhead is immaterial. If sales revenue is $960,000, what is Pascal's actual gross profit? $201,000 $217,000 $251,000 $285,000 None of the above