Bryce Co$.$ sales are $$828,000,$ variable costs are $$469,400,$ and operating income is $$276,000.$ The contribution margin ratio is

a$.56\mathrm{.}7\%$

b$.43\mathrm{.}3\%$

c$.61\mathrm{.}9\%$

d$.39\mathrm{.}0\%$