Crane 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 $65,600$ units of product: net sales $$1,640,000$; total costs and expenses $$1,832,700$; and net loss $$192,700.$ Costs and expenses consisted of the following.

$\backslash$table$[[,$Total,Variable,Fixed$],[$Cost of goods sold,$$1,285,760,$$$861,000,$$$424,760$