During 2020, Ayayai Furniture Company purchases a carload of wicker chairs. The manufacturer sells the chairs to Ayayai for a lump sum of $95,760 because it is discontinuing manufacturing operations and wishes to dispose of its entire stock. Three types of chairs are included in the carload. The three types and the estimated selling price for each are listed below.

Type		No. of Chairs		Estimated Selling Price Each
Lounge chairs		640		$90
Armchairs		480		80
Straight chairs		1,120		50

During 2020, Ayayai sells 320 lounge chairs, 160 armchairs, and 192 straight chairs. What is the amount of gross profit realized during 2020? What is the amount of inventory of unsold straight chairs on December 31, 2020? (Do not round relative sales price. Round cost per chair to 2 decimal places, e.g. 78.25 and final answer to 0 decimal places, e.g. 5,845.)