Gary studied relevant costing in his introductory and upper$-$level accounting courses, but never thought he would use those skills$$let alone so soon! Yet here he is$,$ in the second month of his summer internship at a snowmobile and personal watercraft manufacturing company. His boss, Jeff, needs help. The company currently makes its own handlebar kits for all snowmobile models and personal watercraft models. Variable costs to produce one batch of $130$ units are as follows.