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 $$400.$ Selected data for the company's operations last year follow:

$\backslash$table$[[$Units in beginning inventory,$0],[$Units produced,$500],[$Units sold,$455],[$Units in ending inventory,$45],[$Variable costs per unit:$],[$Direct materials,$180],[$Direct labour,$140],[$Variable manufacturing overhead,$50],[$Variable selling and administrative,$20],[$Fixed costs:$],[$Fixed manufacturing overhead,$$140,000$