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: $[[$Sales$,1,920,000$