Contribution Margin Ratio

a. Yountz Company budgets sales of $1,290,000, fixed costs of $87,100, and variable costs of $387,000. What is the contribution margin ratio for Yountz Company? (Enter your answer as a whole number.) fill in the blank 1 %

b. If the contribution margin ratio for Vera Company is 54%, sales were $410,000, and fixed costs were $163,840, what was the income from operations? $fill in the blank 2