Can you help me solve this general accounting question using valid accounting techniques?

A business operated at 100% capacity during its first month, with the following results: Description Amount ($) "Sales (120 units) $120,000 _ Production Costs (130 units): "Direct Materials $52,000 Direct Labor $24,000 Variable Factory Overhead $3,000 Fixed Factory Overhead $8,500 Total Production Cost $87,500 Operating Expenses: | Variable Operating Expenses $10,500 _ Fixed Operating Expenses $2,000 Total Operating Expenses $12,500 What is the amount of gross profit reported on the absorption costing income statement