Jerrico Wallboard Co$.$ had a beginning inventory of $9,800$ shoes on January $1,20$XX$.$ The costs associated with the inventory were as follows: Material $ $11\mathrm{.}00$ per shoe Labour $6\mathrm{.}00$ per shoe Overhead $4\mathrm{.}10$ per shoe During $20$XX$,$ the firm produced $44,100$ units with the following costs: Material $ $16\mathrm{.}50$ per shoe Labour $8\mathrm{.}80$ per shoe Overhead $9\mathrm{.}30$ per shoe Sales for the year were $47,570$ units at $$41\mathrm{.}60$ each. Jerrico uses average cost accounting. a$.$ What was the gross profit? $($Do not round intermediate calculations. Round your answer to nearest whole dollar.$)$ Gross profit $ b$.$ What was the value of ending inventory? $($Do not round intermediate calculations. Round your answer to nearest whole dollar.$)$ Ending inventory $