On January 1, Alistair Manufacturing had a beginning balance in WorkminusinminusProcess Inventory of $ 163 comma 000 and a beginning balance in Finished Goods Inventory of $ 22 comma 000. During the year, Alistair incurred manufacturing costs of $ 203 comma 000. During the year, the following transactions occurred: Job Cminus62 was completed for a total cost of $ 144 comma 000 and was sold for $ 158 comma 000. Job Cminus63 was completed for a total cost of $ 184 comma 000 and was sold for $ 214 comma 000. Job Cminus64 was completed for a total cost $ 81 comma 000 but was not sold as of yearminusend. The Manufacturing Overhead account had an unadjusted credit balance of $ 25 comma 000 and was adjusted to zero at yearminusend. What was the amount of gross profit reported by Alistair at the end of the year?