Contribution Margin and Contribution Margin Ratio

For a recent year, Wicker Company$-$owned restaurants had the following sales and expenses $($in millions$)$:

Assume that the variable costs consist of food and packaging; payroll; and $40\%$ of the general, selling, and administrative expenses.

a$.$ What is Wicker Company's contribution margin? Round to the nearest million. $($Give answer in millions of dollars.$)$

$ million

b$.$ What is Wicker Company's contribution margin ratio? Round your answer to one decimal place.

$\%$

costs? Round your answer to the closest million.

$

million