Contribution margin ratio

a$.$ Coastal Company budgets sales of $$1,180,000,$ fixed costs of $$26,600,$ and variable costs of $$118,000.$ What is the contribution margin ratio for Coastal Company?

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b$.$ If the contribution margin ratio for Bushner Company is $52\%,$ sales were $$865,000,$ and fixed costs were $$341,850,$ what was the operating income?