Your answer is partially correct.

Wildhorse Inc. had a bad year in $2026.$ For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling $97,600$ units of product: net sales $$2,440,000$; total costs and expenses $$2,726,700$; and net loss $$286,700.$ Costs and expenses consisted of the following.

$\backslash$table$[[,$Total,Variable,Fixed$],[$Cost of goods sold,$$1,912,960,$$$1,281,000,$$$631,960$