Premium Fender, which uses a standard cost system, manufactured $20,000$ boat fenders during $2024.$ The $2024$ revenue and cost information for Premium follows $($Click the icon to view the revenue and cost information$)$ other amounts as positive numbers.$)$

$\backslash$table$[[$Premium Fender$],[$Standard Cost Income Statement$],[$For the Year Ended December $31,2024],[$Gross Profit$],[$Operating Income $($Loss$)],[$N