Sheridan Manufacturing's sales slumped badly in $2022.$ For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling $55,200$ units of product: net sales $$1,656,000$; total costs and expenses $$1,849,200$; and net loss $$193,200.$ Costs and expenses consisted of the amounts shown below:

$\backslash$table$[[,$Total,Variable,Fixed$],[$Cost of goods sold,$$1,242,000,$$$855,600,$$$386,400$