Problem $5-23($Algo$)$ CVP Applications; Contribution Margin Ratio: Degree of Operating Leverage $[$LO$51,$ LO$5-3,$ LO$5-4,$ LO$5-5,$ LO$5-8]$

Feather Friends, Incorporated, distributes a high$-$quality wooden birdhouse that sells for $$80$ per unit. Variable expenses are $$40\mathrm{.}00$ per unit, and fixed expenses total $$200,000$ per year. Its operating results for last year were as follows:

$\backslash$table$[[$Sales$,$$$1,920,000$