Sprint Shoes Inc. had a beginning inventory of 9,700 units on January 1, 20X1. The costs associated with the inventory were: During 201, the firm produced 43,900 units with the following costs: Sales for the year were 47.530 units at $39.60 each. Sprint Shoes uses LIFO accounting. a. What was the gross profit? (Do not round intermediate calculations.) b. What was the value of ending inventory? (Do not round intermediate calculations.)