Problem $5-29($Algo$)$ Changes in Cost Structure; Break$-$Even Analysis; Operating Leverage; Margin of Safety $[$LO$5-4,$ LO$5-5,$ LO$5-7,$ LO$5-8]$

Morton Company's contribution format income statement for last month is given below:

$\backslash$table$[[$Sales units $$$$27$ per unit$),$$$1,107,000$