P$6-1$B McCure Corporation had a bad year in $2016,$ operating at a loss for the first time in its history. The company's income statement showed the following results from selling $200,000$ units of product: net sales $$2,400,000$; total costs and expenses $$2,472,000$; and net loss $$72,000.$ Costs and expenses consisted of the following.

$\backslash$table$[[,$Total,Variable,Fixed$],[$Cost of goods sold,$$1,486,000,$$$1,070,000,$$$416,000$