Feather Friends, Incorporated, distributes a high-quality woodenbirdhouse that sells for $80 per unit. Variable expenses are $40.00per unit, and fixed expenses total $180,000 per year. Its operating Complete this question by entering your answers in the tabs below. Use the \\( \\mathrm{CM} \\) ratio to determine the break-even point in dollar sales. (Do not round intermediate\ 2 answers