The article claimed that the fine is 100% of the revenue from the sales of the mislabeled masks:

> The vote approving the complaint and proposed order was passed 3-0, and the FTC will use the $1.1 million sum, equal to revenue generated by the Zephyr, to provide full refunds to customers.

Well also, IIUC about 3% of americans died from covid so assuming each Zypher mask cost $100 then out of the ~10,000 customers 30 of them died.