For the year that ended on 31 December 2016, the following figures are given: revenue $75\,000$; purchases $32\,000$; carriage inwards $5\,400$; carriage outwards $4\,500$; inventory at 1 January 2016 $6\,300$; inventory at 31 December 2016 $7\,600$. What was the gross profit for the year ended 31 December 2016?
- A$36\,300$
- B$37\,200$
- C$38\,900$
- D$39\,800$