Ida Company produces a handcrafted musical instrument called a gamelan that is similar to a xylophone. The gamelans are sold for $$764.$ Selected data for the company's operations last year follow:

$\backslash$table$[[$Units produced,,$17,000],[$Units sold,,$13,000],[$Units in ending inventory,,$4,000],[$Variable costs per unit:,,$],[$Direct materials,,$$16$