Jerrico Wallboard Co$.$ had a beginning inventory of $9,200$ shoes on January $1,20xx.$ The costs associated with the inventory were as follows:

$\backslash$table$[[,],[$Material$,$$$14\mathrm{.}00$ per shoe$],[$Labour$,9\mathrm{.}00$ per shoe$],[$Overhead$,6\mathrm{.}10$ per shoe$]]$

During $20xx,$ the firm produced $42,900$ units with the following costs:

$\backslash$table$[[,],[$Material$,$$$16\mathrm{.}50$ per shoe$],[$Labour$,8\mathrm{.}80$ per shoe$],[$Overhead$,9\mathrm{.}30$ per shoe$]]$

Sales for the year were $47,330$ units at $$43\mathrm{.}00$ 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 $