2 BIDA Corporation's sales slumped badly in 2021. For the first time in its history, it operated a loss. The company's income statement showed the following results: Net sales were $1.8 million on 60,000 units, cost of goods sold was $1,350,000 ($930,000 variable and $420,000 fixed), selling expenses were $480,000 ($125,000 variable and $355,000 fixed), and administrative expenses were $180,000 ($115,000 variable and $65,000 fixed). Top Managers have asked you to do a CVP analysis so that they can make plans.