VJLL manufactures snowboards. VJLL began 2020 with an inventory of 260 boards. During the year, it produced 1,300 boards and sold 1,020 for $710 each. Fixed production costs were $221,000, and variable production costs were $370 per unit. Fixed advertising. marketing, and other general and administrative expenses were $113,000, and variable shipping costs were $10 per board. Assume that the cost of each unit in beginning inventory is equal to 2020 inventory cost. VJLL uses a denominator level of 1,300 units.