Contribution Margin Ratio

a$.$ Imelda Company budgets sales of $$960,000,$ fixed costs of $$75,600,$ and variable costs of $$336,000.$ What is the contribution margin ratio for Imelda Company? $($Enter your answer as a whole number.$)$

$\%$

b$.$ If the contribution margin ratio for Peppa Company is $62\%,$ sales were $$907,000,$ and fixed costs were $$404,880,$ what was the income from operations?