$($Do in journal entry form$)$ AN Midlands Inc. had a bad year in $2019.$ For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling $80,000$ units of product: net sales $$2,000,000$; total costs and expenses $$2,235,000$; and net loss $$235,000.$ Costs and expenses consisted of the following.

Compute break$-$even point under alternative courses of action.

$\backslash$table$[[,$Total,Variable,Fixed$],[$Cost of goods sold,$$1,568,000,$$$1,050,000,$$$518,000$