Ida Company produces a handcratted musical instrument called a gamelan that is similar to a xylophone. I he gamelans are sold tor $$735.$ Selected data for the company's operations last year follow:

$\backslash$table$[[$Units in beginning inventory,$0],[$Units produced,$24,000],[$Units sold,$22,000],[$Units in ending inventory,$2,000],[$Variable costs per unit:,$],[$Direct materials,$$380$