Feather Friends, Incorporated, distributes a high$-$quality wooden birdhouse that sells for $$40$ per unit. Variable expenses are $$20\mathrm{.}00$ per unit, and fixed expenses total $$180,000$ per year. Its operating results for last year were as follows:

$\backslash$table$[[$Sales$,$$$1,080,000$

Please help with $5$A$,5$B$,$ & $6$