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 $830. Selected data for the company's operations last year follow Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: 0 19,000 16,000 3,000 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative $220 $ 410 $57 $ 18 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative $ 810,000 $ 820,000