Ivanhoe Inc. had a bad year in $2024.$ For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling $86,400$ units of product: net sales $$2,160,000$; total costs and expenses $$2,413,800$; and net loss $$253,800.$ Costs and expenses consisted of the following.

$\backslash$table$[[,$Total,Variable,Fixed$],[$Cost of goods sold,$$1,693,440,$$$1,134,000,$$$559,440$