Not sure how to get gross profit! keep getting the wrong answer for both parts. please show steps so I can see where Im wrong :)

Jerrico Wallboard Co. had a beginning inventory of 9,850 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 44,200 units with the following costs: Labour Overhead $17.50 per shoe 8.88 per shoe 10.30 per shoe Sales for the year were 47,590 units at $42.60 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 During 20XX, the firm produced 44,200 units with the following costs: Material $17.58 per shoe Labour 8.80 per shoe 10.30 per shoe Overhead Sales for the year were 47,590 units at $42.60 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 $