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

Material $ $4$ per unit

Labor $4$ per unit

Overhead $2$ per unit

Beginning inventory at these costs on July $1$ was $3,500$ units. From July $1$ to December $1,20$X$1,$ Bradley Corporation produced $13,000$ units. These units had a material cost of $$4,$ labor of $$6,$ and overhead of $$4$ per unit. Bradley uses LIFO inventory accounting.

Assuming that Bradley Corporation sold $15,000$ units during the last six months of the year at $$19$ each, what is its gross profit?

What is the value of ending inventory?