Contribution Margin Ratio

a$.$ Young Company budgets sales of $$830,000,$ fixed costs of $$18,700,$ and variable costs of $$83,000.$ What is the contribution margin ratio for Young Company?

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b$.$ If the contribution margin ratio for Martinez Company is $45\%,$ sales were $$747,000,$ and fixed costs were $$265,560,$ what was the operating income?

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