$\backslash$table$[[$Use the following:,$],[$Unit Sales,$50,000],[$Sales Revenue,$ $1,250,000],[$Cost of Goods Sold:,$],[$Direct Material,$450,000],[$Direct Labor,$500,000],[$Variable Manufacturing Overhead,$125,000],[$Fixed Manufacturing Overhead,$32,000],[$Total Cost of Goods Sold,$1,107,000],[$Gross Profit,$ $143,000],[$Variable Sales and Administrative Expense,$50,000],[$Fixed Sales and Administrative Expense,$105,000],[24$ Income Before Taxes,$(12,000)],[25$ Tax Benefit $($Expense$),1,800],[26$ Net Income $($Loss$),5,(10,200)$