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On January 1, Alistair Manufacturing had a beginning balance in Work - in - Process Inventory of $162,000 and a beginning balance in Finished Goods Inventory of $26,000. During the year, Alistair incurred manufacturing costs of $202,000. During the year, the following transactions occurred: Job C62 was completed for a total cost of $140,000 and was sold for $155,000. Job C63 was completed for a total cost of $182,000 and was sold for $210,000. Job C64 was completed for a total cost $81,000 but was not sold as of year - end. The Manufacturing Overhead account had an unadjusted credit balance of $24,000 and was adjusted to zero at year - end. What was the amount of gross profit reported by Alistair at the end of the year