$($A$)$:Given the graphs above, calculate the total fixed costs, variable costs per unit, and sales price for Firm A$.$ Firm B$\text{'}$s fixed costs are $$120,000,$ its variable costs per unit are $$4,$ and its sales price is $$8$ per unit. Round your answers to the nearest cent.

$($B$)$: Which firm has the higher operating leverage at any giveAt what sales level, in units, do both firms earn the same operating profit? Round your answer to the nearest whole number.n level of sales?

$($C$)$: