Contribution margin ratio

a$.$ Coastal Company budgets sales of $$1,300,000,$ fixed costs of $$81,900,$ and variable costs of $$364,000.$ What is the contribution margin ratio for Coastal Company? $\%$

b$.$ If the contribution margin ratio for Bushner Company is $30\%,$ sales were $$581,000,$ and fixed costs were $$127,240,$ what was the operating income?