Jerrico Wallboard Co$.$ had a beginning inventory of $9,600$ shoes on January $1,20$XX$.$ The costs associated with the inventory were as follows:

Material $ $12\mathrm{.}00$ per shoe

Labour $7\mathrm{.}00$ per shoe

Overhead $5\mathrm{.}10$ per shoe

During $20$XX$,$ the firm produced $43,700$ units with the following costs:

Material $ $16\mathrm{.}50$ per shoe

Labour $9\mathrm{.}80$ per shoe

Overhead $8\mathrm{.}30$ per shoe

Sales for the year were $47,490$ units at $$44\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 $