The Hawkins National Laboratory manufacturers bobble heads of the town heroes of Hawkins, Indiana. On November 1, 1983, 2 jobs were in process: "Will" with a beginning balance of $12,000 and "Jim" with a beginning balance of $8,600. During November, "Eleven" and "Mike" were started. "Will" and "Jim" were sold at cost plus 30% during November. All other jobs remained in process at month end. The company applies manufacturing overhead at a rate of $10 per direct labor. Direct labor wages average $12 per hour. The following additional cost information is available for November: Direct materials Will $1,200 Direct labor $1,800 Jim $8,000 $4,800 Eleven Mike $2,100 $3,000 $360 $1,200 The staff is paid a 2% commission on all sales for the period. Calculate gross profit given actual MOH of $8,200 incurred during November.