Blossom Equipment Company manufactures and distributes industrial air compressors. The following data are available for the year ended December $31,2022.$ The company had no beginning inventory. In $2022,$ it produced $1,420$ units but sold only $1,180$ units. The unit selling price was $$4,430.$ Costs and expenses were as follows:

$\backslash$table$[[$Variable costs per unit,$$750$