Cullumber 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 $84,800$ units of product: net sales $$2,120,000$; total costs and expenses $$2,369,100$; and net loss $$249,100.$ Costs and expenses consisted of the following.

$\backslash$table$[[,$Total,Variable,Fixed$],[$Cost of goods sold,$$1,662,080,$$$1,113,000,$$$549,080$