Ida Company produces a handcrafted musical instrument called a gamelan that is similar to a xylophone. The gamelans are sold for $$870.$ Selected data for the company's operations last year follow:

$\backslash$table$[[$Units in beginning inventory,$0],[$Units produced,$260],[$Units sold,$230],[$Units in ending inventory,$30],[$Variable costs per unit:,$105],[$Direct materials,$$325$