Wakefield Instruments manufactures three digital piano models, which differ only in the components included: Solo, Recital, and Concert. Production takes place in two departments, Assembly and Finishing. The Solo and Recital models are complete after the Assembly Department. The Concert model goes from Assembly to Finishing and is completed there. Data for November are shown in the following table. There are no work$-$in$-$process inventories.

$\backslash$table$[[$Units$,$Total,Solo,Recital,Concert$],[$Expected unit selling price,$3,000,1,500,1,200,300],[$costs:$,,$$$210,$$$375,$$$525$