Carla Vista 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 $57,600$ units of product: net sales $$1,728,000$; total costs and expenses $$1,929,600$; and net loss $$201,600.$ Costs and expenses consisted of the amounts shown below:

$\backslash$table$[[,$Total,Variable,Fixed$],[$Cost of goods sold,$$1,296,000,$$$892,800,$$$403,200$