Convex Mechanical Supplies produces a product with the following costs as of July $1,20$X$1$:

Material $ $4$

Labor $2$

Overhead $1$

$ $7$

Beginning inventory at these costs on July $1$ was $8,800$ units. From July $1$ to December $1,$ Convex produced $21,500$ units. These units had a material cost of $$9$ per unit. The costs for labor and overhead were the same. Convex uses FIFO inventory accounting.

Assuming that Convex sold $23,500$ units during the last six months of the year at $$18$ each, what would gross profit be$?$

What is the value of ending inventory?