Q$1.$ Karya Company is a family$-$owned company located in Bali, Indonesia. The company produces a handcrafted Balinese musical instrument called a gamelan. The gamelans are sold for $$800.$ Selected data for the company's operations last year follow:

$\backslash$table$[[$Units in beginning inventory,$0],[$Units produced,$220],[$Units sold,$200],[$Units in ending inventory,$20],[$Variable costs per unit,$$160$