PA$6-4($Algo$)$ Analyzing Break$-$Even Point, Target Profit, Degree of Operating Leverage $[$LO $6-1,6-2,6-5]$

Ramada Company produces one golf cart model. A partially complete table of company costs follows:

$\backslash$table$[[$Number of golf carts produced and sold,$600,],[$Total costs,$400,800],[$Variable costs,$$?,$$$444,000$