Solar Salt has determined that its total manufacturing cost of $700,000 is a mixture of unit-level costs, batch-level costs, and product line costs. Solar Salt has assembled the following information concerning the manufacturing costs and the driver used to allocate the costs in each activity pool (units, batches, and lines respectively). Total Manufacturing Costs Agricultural Products Retail Products Unit-level costs $210,000 8,000 units 13,000 units Batch-level costs 280,000 40 batches 90 batches Product line costs 210,000 10 lines 12 lines $700,000 Revenues for the Agricultural Products totaled $600,000. Revenue for Retail Products totaled $350,000. How much will gross profit in the agriculture division be if Solar Salt adopts an activity-based costing system