Using the information below, calculate gross profit for the period. Beginning Direct Materials $ 25,100 Ending Direct Materials 30,100 Beginning Goods in Process 55,100 Ending Goods in Process 64,100 Beginning Finished Goods 80,100 Ending Finished Goods 67,100 Cost of Goods Sold for the period 549,000 Sales revenues for the period 1,264,000 Operating expenses for the period 241,000