Ida Company produces a handcrafted musical instrument called a gamelan that is similar to a xylophone. The gamelans $$678.$ Selected data for the company's operations last year follow:

$\backslash$table$[[$Units in beginning inventory,$0],[$Units produced,$17,000],[$Units sold,$13,000],[$Units in ending inventory,$4,000],[$Variable costs per unit:,$],[$Direct materials,$$360$