Bryce Co. sales are $855,000, variable costs are $469,600, and income from operations is $253,000. What is the contribution margin ratio?

a.54.9%

b.40.8%

c.45.1%

d.60.1%

When Isaiah Company has fixed costs of $116,100 and the contribution margin is $27, the break-even point in sales units is

a.11,330 units

b.8,600 units

c.5,720 units

d.4,300 units