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:

$4$

polnts

$\backslash$table$[[,\backslash$table$[[$Variable expenses$],[$Contribution margin$],[$Fixed expenses$]],\backslash$table$[[1,240,000$