P22-3A Tanck Corp.'s sales slumped badly in 2017. For the first time in its history, it oper- ated at a loss. The company's income statement showed the following results from selling 509,000 units of product: sales $2,500,000, total costs and expenses $2,600.000, and net loss $100,000. Costs and expenses consisted of the amounts shown on page 99