The Bradley Corporation produces a product with the following costs as of July $1,20$X$1$:

Material

Labor

Overhead

$$5$ per unit

$3$ per unit

$1$ per unit

Beginning inventory at these costs on July $1$ was $3,450$ units. From July $1$ to December $1,20$X$1,$ Bradley Corporation produced $12,900$

units. These units had a material cost of $$4,$ labor of $$6,$ and overhead of $$3$ per unit. Bradley uses LIFO inventory accounting.

a$.$ Assuming that Bradley Corporation sold $14,800$ units during the last six months of the year at $$18$ each, what is its gross profit?

Gross profit

b$.$ What is the value of ending inventory?