Sunland Company sells one product. Presented below is information for January for Sunland Company.

Jan. 1		Inventory		113	units at $4 each
4		Sale		92	units at $8 each
11		Purchase		141	units at $6 each
13		Sale		112	units at $9 each
20		Purchase		154	units at $7 each
27		Sale		93	units at $11 each

Sunland uses the FIFO cost flow assumption. All purchases and sales are on account.

Compute gross profit using the perpetual system.

Gross profit

$