SJ Company provides the following data for 2014: RM inventory, beginning is 12,000; RM inventory, ending is 13,500; WIP, beginning is 15,100; WIP , ending is 17,600; Finished Goods, beginning is 19,500; Finished Goods, ending is 21,200; Cost of goods sold at normal cost is 149,200; Direct labor cost is 50,000; utility cost -OH is 62,500; indirect material cost used is 5,000 and indirect labor cost is 2,000. GP rate is 20% based on actual cost. The company uses normal costing at 150% of total production labor cost. What is the Gross profit based on actual COGS assuming under or over applied OH is immaterial?