Answer:
Gross profit            $83,000
Explanation:
The computation of the gross profit is as follows:
Sales (18,000 units × $13)  $234,000
Less: Material
(14,500 × $2)          -$29,000
(18,000 - 14,500) × $4   -$14,000
Less; labor
(14,500 × $4)          -$58,000
(18,000 - 14,500) × $4   -$14,000
Less: Overhead
(14,500 × $2)          -$29,000
(18,000 - 14,500) × $2   -$7,000
Gross profit            $83,000