Mark Hancock Incorporated manufactures a specialized surgical instrument called the HAN$-20.$ The firm has grown rapidly in recent years because of the product's low price and high quality. However, sales have declined this year primarily due to increased competition and a decrease in the surgical procedures for which the HAN$-20$ is used. The firm is concerned about the decline in sales and has hired a consultant to analyze the firm's profitability. The consultant was provided the following information:

$\backslash$table$[[$Sales $($units$),2021,2022],[$Production$,6,200,5,800],[$Budgeted production and sales,$6,400,5,320],[$Beginning inventory,$7,000,6,400],[$Data per unit $($all variable$),800,1,000],[$Price$,$$$2,095,$$$1,995$