Convex Mechanical Supplies produces a product with the following costs as of July $1,201$ :

Beginning inventory at these costs on July $1$ was $9,100$ units. From July $1$ to December $1,$ Convex produced $22,000$ units. These units

had a material cost of $$7$ per unit. The costs for labor and overhead were the same. Convex uses FIFO inventory accounting.

a$.$ Assuming that Convex sold $24,000$ units during the last six months of the year at $$14$ each, what would gross profit be$?$

Gross profit

b$.$ What is the value of ending inventory?

Ending inventory