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Accounting

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Sandhill Corporation sells a single product for $50. Its management estimates the following revenues and costs for the year 2022:
\table[[Net sales,$490,000,Selling
expenses-variable,$19,600
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Blossom Manufacturing's sales slumped badly in 2022. For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling 61,200 units of product: net sales $1,836,000; total costs and expenses $2,050,200; and net loss $214,200. Costs and expenses consisted of the amounts shown below:
\table[[,Total,Variable,Fixed],[Cost of goods sold,$1,377,000,$948,600,$428,400
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