Tanek Corp.s sales slumped badly in 2017. For the first time in its history, it operated at a loss. The companys income statement showed the following results from selling 585,500 units of product: sales $2,927,500, total costs and expenses $3,044,600, and net loss $117,100. Costs and expenses consisted of the amounts shown below.

Total Variable Fixed Cost of goods sold Selling expenses Administrative expenses $2,505,940 $1,861,890 $644,050 107,732185,018 79,628 166,282 $3,044,600 $2,049,250 $995,350 292,750 245,910