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Chuck Wagon Grills, Incorporated, makes a single product$-$a handmade specialty barbecue grill that it sells for $$210.$ Data for last year's operations follow:

$\backslash$table$[[$Units$,$ in beginning inventory,$0],[$Units produced,$27,600],[$Units sold,$22,800],[$Units in ending inventory,$4,800],[$Variable costs per unit:,$$50$