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$[[\backslash$table$[[$Sales$],[$Variable expenses$]],$$$1,120,000$