Crane Corporation sell a single of $$40.$ Its management estimates the following revenues and costs for the year $2022$

Net sales $$630,000$ Selling expenses$-$variable $$25,000$

Direct materials $113,400$ Selling expenses$-$fixed $25,200$

Direct Labor $75,600$ Administrative expenses$-$variable $12,600$

Manufacturing overhead$-$variable $25,200$ Administrative expenses$-$fixed $12,600$

Manufacturing overhead$-$fixed $37,800$

a$.$ Assuming fixed costs and net sales are spread evenly throughout the year. Determine Crane's monthly break$-$even point in units and dollars

Monthly break$-$even in units

Monthly break$-$even in dollarsb. Calculate the contribution margin ratio, the annual margin of safety and the annual operating income $($Round answers to $0$ decimal places,e$.$g $15$ or $15\%)$

Contribution margin ratio

Annual margin of safety ration

Annual operating income