Sunland Inc. had a bad year in $2021.$ For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling $92,800$ units of product: net sales $$2,320,000$; total costs and expenses $$2,592,600$; and net loss $$272,600.$ Costs and expenses consisted of the following.

$\backslash$table$[[,$Total,Variable,Fixed$],[$Cost of goods sold,$$1,818,880,$$$1,218,000,$$$600,880$

COMPUTE AND SOLVE FOR BREAK EVEN POINT