Sandhill Manufacturing is a small manufacturer that uses machine hours as its activity base for assigning overhead costs to jobs. The company estimated the following amounts for $2022$ for the company and for Job $62$ :

$\backslash$table$[[,$Company,Job $62],[$Direct materials,$$72,000,$$$5,600$ Direct labor $$30,000,$ $$5,600$ Manufacturing overhead costs $$81,000$ Machine hours $108,000,1,680$

If Sandhill Manufacturing sells Job $62$ for $$17,200,$ compute the gross profit.