Jerrico Wallboard Co$.$ had a beginning inventory of $9,700$ shoes on January $1,20xx.$ The costs associated with the inventory were as

follows:

During $20$XX$,$ the firm produced $43,900$ units with the following costs:

Material $$14\mathrm{.}50$ per shoe

Labour $,6\mathrm{.}80$ per shoe

Overhead $,7\mathrm{.}30$ per shoe

Sales for the year were $47,530$ units at $$39\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