Ida Company produces a handcrafted musical instrument called a gamelan that is similar to a xylophone The gamelans are sold for $$787.$ Selected data for the company's operations last year follow:

$\backslash$table$[[$Units in beginning inventory,$0],[$Units produced,$21,000],[$Units sold,$17,000],[$Units in ending inventory,$4,000],[$Variable costs per unit:,$],[$Direct materials,$$390$