4. Contribution Margin Ratio

a. Yountz Company budgets sales of $950,000, fixed costs of $21,400, and variable costs of $95,000. What is the contribution margin ratio for Yountz Company? (Enter your answer as a whole number.) %____

b. If the contribution margin ratio for Vera Company is 48%, sales were $833,000, and fixed costs were $291,880, what was the income from operations? $___