Feather Friends, Inc, distributes a high-quality wooden birdhouse that sells for $120 per unit. Variable expenses are $60.00 per unit, and forced expenses total $200,000 per year. Required: Answer the following independent questions. What is the product's CM ratio? Use the CM ratio to the determine the break-even point in dollar sales. Due to an increase in demand, the company estimates that sales will increase by $56,000 during the next year. By how much should net operating income increase (or net loss decrease) assuming that fixed expenses do not change