A clothing merchant purchases a shipment of clothes for $$37,000\mathrm{.}00$ with discounts of $8\mathrm{.}00\%$ and $5\mathrm{.}00\%.$ He sells it to a customer at a price which includes $18\mathrm{.}00\%$ profit on selling price and overhead expenses of $23\mathrm{.}00\%$ on selling price.

a$.$ How much did it cost him to purchase the container of clothes?

b$.$What was the selling price of the container of clothes?