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

Material $$4$ per unit

Labor $2$ per unit

overhead $2$ per unit

Beginning inventory at these costs on July $1$ was $3,400$ units. From July $1$ to December $1,20$X$1,$ Bradley Corporation produced $12,800$ units. These units had a material cost of $$2,$ labor of $$3,$ and overhead of $$4$ per unit. Bradley uses LIFO inventory accounting.

a$.$ Assuming that Bradley Corporation sold $14,600$ units during the last six months of the year at $$14$ each, what is its gross profit?

Gross profit

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

Ending inventory