Oriole Inc. had a bad year in $2026.$ For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling $70,400$ units of product: net sales $$1,760,000$; total costs and expenses $$1,966,800$; and net loss $$206,800.$ Costs and expenses consisted of the following.

$\backslash$table$[[,$Total,Variable,Fixed$],[$Cost of goods sold,$$1,379,840,$$$924,000,$$$455,840$