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Solar Salt has determined that its total manufacturing cost of $700,000 is a mixture of unit-level costs, batch-level costs, and product line costs. Solar Salt

Solar Salt has determined that its total manufacturing cost of $700,000 is a mixture of unit-level costs, batch-level costs, and product line costs. Solar Salt has assembled the following information concerning the manufacturing costs and the driver used to allocate the costs in each activity pool (units, batches, and lines respectively).

Retail Products

Total Manufacturing Cost

Agricultural Products

Unit-level costs

$210,000

5,000 units

13,000 units

Batch-level costs

280,000

50 batches

80 batches

Product line costs

210,000

11 lines

14 lines

$700,000

Revenues for the Agricultural Products totaled $600,000. Revenue for Retail Products totaled $350,000. How much will gross profit in the agriculture division be if Solar Salt adopts an activity-based costing system?

(Please round your answer to the nearest dollar at the end of your answer.)

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