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Chuck Wagon Grills, Incorporated, makes a barbecue grill it sells for $$210.$ Data for last year's operations follow:

$\backslash$table$[[$Units in beginning inventory,$0],[$Units produced,$27,200],[$Units sold,$22,600],[$Units in ending inventory,$4,600],[$Variable costs per unit:,$50],[$Direct materials,$80],[$Direct labor,$20],[$Variable manufacturing overhead,$10],[$Variable selling and administrative,$$160$