A store sells cabinets for $268 each. The variable costs per cabinet are $103 and fixed costs are $27,500 per year. a. What is the contribution ratio? Round to 2 decimal places. b. How many cabinets must be sold for a net income of $53,000 per year? Round up to the next whole number. c. What would be the net income in a year in which 446 cabinets are sold? Round to the nearest cent