Cullumber Corp.$\text{'}$s sales slumped badly in $2025.$ For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling $520,500-$units of product: sales $$2,602,500,$ total costs and expenses $$2,703,960,$ and net loss $$101,460.$ Costs and expenses consisted of the following amounts.

$\backslash$table$[[,$Total,Variable,Fixed$],[$Cost of goods sold,$$2,225,100,$$$1,738,470,$$$486,630$