Develop contribution margin statement. If there is no information regarding variable and fixed costs, then assume the variable cost is 70% of total costs and expenses.

Contribution Margin = Revenue - Variable

Cost Contribution Margin Ratio = (Revenue - Variable Cost) / Total Revenues

Target Contribution Margin of = Revenue 106B - 75B Operating Expenses

Target Contribution Margin Ratio = (Total Revenue 106B - 75B Operating Expenses) / 106B Total Revenue