Will Co. buys items A and B from Stargell Inc. in a lump-sum inventory purchase at a cost of $96,000. Will acquired 4,000 units of item A and 8,000 units of item B. Will usually sells item A for $26 per unit and item B for 9 per unit. In June, Will sold 1,000 units of A. How much gross profit did it realize? (Round your answer to the nearest dollar.)