On Aug. 12, 2011, the Ohio Corp. sold 3,000 units of merchandise inventory for $64,200. Using its appropriate inventory valuation method, Ohio computed the cost of goods sold on this sale to be $40,600 [(1,200 x $15) + (1,000 x $13) + (800 x $12)]. At the time of this sale, the replacement cost of the merchandise inventory that was sold was $15 per unit.
Required: How much did Ohio realize in "inventory profits" on this sale?