Carla Vista Manufacturing Ltd. has provided you with the following CVP income statement. Sales (1,280 units) Variable costs: Cost of goods sold Selling expenses Administrative expenses Contribution margin Fixed costs: Cost of goods sold Selling expenses Administrative expenses Operating income $857,600 409,728 70,400 60,160 317,312 157,440 48,640 30,720 $80,512 Calculate the contribution margin ratio. (Round answer to 2 decimal places, e.g. 15.25%) Contribution margin ratio % Calculate the break-even point in sales dollars and number of units. (Round answers to 0 decimal places, e.g. 1,525.) Break-even point $ In dollars In units