The following information pertains to ABC Corporation: Beginning raw materials inventory $37,000 Ending raw materials inventory $45,000 $18,000 Beginning work-in-process inventory Ending work-in-process inventory $25,000 Beginning finished goods Aventory $36,000 Ending finished goods inventory $31.000 Cost of goods manufactured $241,000 Sales $298,000 What is the gross profit earned by the ABC Corporation? $56.000 $66.000 O $52,000 $63.000