Blossom Manufacturing's sales slumped badly in $2022.$ For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling $61,200$ units of product: net sales $$1,836,000$; total costs and expenses $$2,050,200$; and net loss $$214,200.$ Costs and expenses consisted of the amounts shown below

$\backslash$table$[[,$Total,Variable,Fixed$],[$Cost of goods sold,$$1,377,000,$$$948,600,$$$428,400$