Contribution Margin Ratio

a. Matzinger Company budgets sales of $1,270,000, fixed costs of $180,000, and variable costs of $800,100. What is the contribution margin ratio for Matzinger Company? fill in the blank 1 %

b. If the contribution margin ratio for Raynor Company is 28%, sales were $697,000, and fixed costs are $150,270, what is the operating income? $fill in the blank 2