Crane inc had a bad year in $2019.$ For the first time in its history, it operated at a loss. The compary's income statement showed the following results from selling $78,000$ units of product: net sales $$1,560,000$; total costs and expenses $$1,976,000$; and net loss $$416,000.$ Costs and expenses consisted of the following.

$\backslash$table$[[,$Total,Variable,Fixed$],[$Cost of goods sold,$$1,320,400,$$$785,000,$$$535,400$