A cement manufacturer has supplied the following data:

Tons of cement produced and sold

Sales revenue

$220,000$

$$924,000$

$$297,000$

$$280,000$

$$165,000$

$$82,000$

$$100,000$

The company's contribution margin ratio is closest to:

$40\mathrm{.}0\%$

$50\mathrm{.}0\%$

$60\mathrm{.}0\%$

$10\mathrm{.}7\%$