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Pina Inc. started operations in January 2025. The company produces and sells cabinets for $5400...

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Pina Inc. started operations in January 2025. The company produces and sells cabinets for $5400 each. The following information pertains to the cost and sales of the cabinets each year: The company produced 25 units per year for 2025, 2026, and 2027. The company sold 22 units in 2025,20 units in 2026 , and 26 units in 2027. It reported no volume variances for the three-year period. For 2025

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