Contribution Margin Ratio

a. Yountz Company budgets sales of $970,000, fixed costs of $28,400, and variable costs of $126,100. What is the contribution margin ratio for Yountz Company? (Enter your answer as a whole number.) %

b. If the contribution margin ratio for Vera Company is 63%, sales were $592,000, and fixed costs were $294,640, what was the income from operations? $