Bonita Inc. had a bad year in $2019.$ For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling $77,000$ units of product: net sales $$1,540,000$; total costs and expenses $$1,636,000$; and net loss $$96,000.$ Costs and expenses consisted of the following.

$\backslash$table$[[,$Total,Variable,Fixed$],[$Cost of goods sold,$$962,800,$$$466,000,$$$496,800$