Cullumber Manufacturing Ltd Sales [1,390unit5} Variable costs: Cost of goods sold Selling expenses Administrative expenses Contribution margin Fixed costs: Cost of goods sold Selling expenses Administrative expenses Operating income . has provided you with the following CVP income statement. $973,000 435,070 77,840 61,160 398,930 147,340 5 1,430 29,190 $170,970 Calculate the contribution margin ratio. (Round answer to 2 decimal places, e.g. 15.25%.) Contribution margin ratio % Calculate the break-even point in sales dollars and number of units. (Round the answer for the sales dollars to the nearest dollar amount and round the answer for the units to the next highest whole number.) In dollars In units Break-even point $