Ida Company produces a handcrafted musical instrument called a gamelan that is similar to a xylophone. The gamelans are sold for $$960.$ Selected data for the company's operations last year follow:

$\backslash$table$[[$Units in beginning inventory,$0],[$Units produced,$230],[$Units sold,$200],[$Units in ending inventory,$30],[$Variable costs per unit:,$],[$Direct materials,$$310$