Use this information to answer the following question.

Sales $293,000$

Sales Returns and Allowances $10,000$

Purchases $68,000$

Purchases Returns and Allowances $8,000$

Freight$-$In $12,000$

Selling Expenses $30,000$

General and Administrative Expenses $110,000$

In addition, the beginning merchandise inventory was $$22,000,$ and the ending merchandise inventory was $$12379.$

Based on the above$-$given information, determine the value of gross profit for the period.