he Bradley Corporation produces a product with the following costs as of July 1, 2011:

Material	$ 2 per unit
Labor	4 per unit
Overhead	2 per unit

Beginning inventory at these costs on July 1 was 3,000 units. From July 1 to December 1, 2011, Bradley produced 12,000 units. These units had a material cost of $3, labor of $5, and overhead of $3 per unit. Bradley uses LIFO inventory accounting.

(a)	Assuming that Bradley sold 13,000 units during the last six months of the year at $16 each, what would gross profit be? (Omit the "$" sign in your response.)

(b)	What is the value of ending inventory?