Ida Sidha Karya Company is a family$-$owned company located in the village of Glanyar 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 for $$850.$ Selected data for the company's operations last year follow:

$\backslash$table$[[$Units in beginning inventory,$0],[$Units produced,$250],[$Units sold,$225],[$Units in ending inventory,$25],[$Variable costs per unit:$],[$Direct materials,$$,100$