Problem $6-23($Algo$)$ CVP Applications; Contribution Margin Ratio: Degree of Operating Leverage $[$LO$61,$ LO$6-3,$ LO$6-4,$ LO$6-5,$ LO$6-8]$

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 $$180,000$ per year. Its operating results for last year were as follows:

$\backslash$table$[[$Sales$,$$$2,080,00$