Packer Company has a unit selling price of $$400,$ unit variable costs of $$240,$ and

fixed costs of $$180,000.$ The sales in units are expected to earn a target profit of

$$160,000.$ The degree of operating leverage at the expected sales level is

A$)$ less than $1$

B$)$ more than $1$ but less than $2$

C$)$ more than $2$ but less than $3$

D$)$ more than $3$ but less than $4$

E$)$ more than $4$