Chuck Wagon Grills, Incorporated, makes a barbecue grill it sells for $$210.$ Data for last year's operations follow:

$\backslash$table$[[$Units in beginning inventory,$0],[$Units produced,$20,000],[$Units sold,$19,000],[$Units in ending inventory,$1,000],[$Variable costs per unit:,$],[$Direct materials,$50],[$Direct labor,$80],[$Variable manufacturing overhead,$20],[$Variable selling and administrative,$10],[$Total variable cost per unit,$$160$