R Ltd$.$ produces a product with the following costs as of July $1,20x$ :

Material

$$5$ per unit

Labour

$7$ per unit

Overhead

$5$ per unit

Assuming $R$ sold $20,000$ units during the last six months of the year at $$21$ each, beginning inventory at these costs on July $1$ was $5,000$ units. From July $1$ to December $31,20Y,$ R produced $19,000$ units. These units had a material cost of $$6$ per unit. The costs for labour and overhead were the same.

a$.$ If $R$ uses FIFO inventory accounting, what would be the gross profit for the period?

Gross profit

$

b$.$ If R uses FIFO inventory accounting, What is the value of ending inventory?

Ending inventory

$