Cullumber Bucket Co$.,$ a manufacturer of rain barrels, had the following data for $2021$:

$\backslash$table$[[$Sales quantity,$2,260,$barrels$],[$Unit selling price,$$50,$per barrel$],[$Unit variable costs,$$30,$per barrel$],[$Fixed costs,$$20,340,]]$

$($a$)$

What is the contribution margin ratio?

What is the break$-$even point in sales dollars?

$\%$