Jerrico Wallboard Co. had a beginning inventory of 9,600 shoes on January 1, 20XX. The costs associated with the inventory were as follows: Material $ 12.00 per shoe Labour 7.00 per shoe Overhead 5.10 per shoe During 20XX, the firm produced 43,700 units with the following costs: Material $ 16.50 per shoe Labour 9.80 per shoe Overhead 8.30 per shoe Sales for the year were 47,490 units at $44.60 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 $