a$.$ Imelda Company budgets sales of $$1,010,000,$ fixed costs of $$25,000,$ and variable costs of $$111,100.$ What is the contribution margin ratio for Imelda Company? $($Enter your answer as a whole number.$)$

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b$.$ If the contribution margin ratio for Peppa Company is $50\%,$ sales were $$730,000,$ and fixed costs were $$277,400,$ what was the income from operations?