August, $2022.$ The division compiled the following information:

$\backslash$table$[[$Sales$,$$$2,000,000,],[$Variable costs:,$$380,000,],[,$ Materials,$150,000,],[$Order processing,$110,000,],[$Billing labor,$60,{000}_{?},],[$Selling expenses,,$700,000],[$Total variable costs,,$1,000,000$