Ida Sidha Karya Company is a family$-$owned company located in the village of Glanyar the island of Bali in Indonesia. The company produces a handcrafted Balinese musi instrument called a gamelan that is similar to a xylophone. The gamelans are sold $$870.$ Selected data for the company's operations last year follow:

$\backslash$table$[[$Units in beginning inventory,$0],[$Units produced,$23,000],[$Units sold,$20,000],[$Units in ending inventory,$3,000],[$Variable costs per unit:,$],[,$ Direct materials,$$280$