Ida Sidha Karya Company is a family$-$owned company located in the village of Gianyar on the island of Bali in Indonesia. The company produces a handcrafted Balinese musical instrument called a gamelan that is similar to a xylophone. The gamelans are sold to a Canadian importer for $$860.$ Selecled data for the company's operations last year follow:

$\backslash$table$[[$Units in beginning inventory,$0],[$Units produced,$320],[$Units sold,$285],[$Units in ending inventory,$35],[$Variable costs per unit:,$135],[$Direct naterials,$$35$