Ida Company produces a handcrafted musical instrument called a gamelan that Is similar to a xylophone. The gamelans are sold for $$900.$ Selected data for the company's operations last year follow.

$\backslash$table$[[$Units in beginning inventory,$0],[$Units produced,$300],[$Units sold,$275],[$Units in ending inventory,$25],[$Variable costs per unit:,$125],[$Direct materials,$$345$