Ida Company produces a handcrafted musical instrument called a gamelan that is similar to a xylophone. The gamelans are sold for $$800.$ Selected data for the company's operations last year follow:

$\backslash$table$[[$Units in beginning inventory,$],[$Units produced,$0],[$Units sold,$23,000],[$Units in ending inventory,$21,000],[$Variable costs per unit:,$2,000],[$Direct materials,$$190$