E$6-9$A$.$ Cost$-$Volume Profit Analysis Recline Company is planning to produce and sell $11,250$ units of $1$ tS only product at a unit price of $$106.$ At this sales level, Recline Company will generate $$405,000$ in total contribution margin and incur fixed costs of $$25/$unit$.$

a$.$ Calculate Recline's contribution margin ratio.

b$.$ Calculate the break$-$even point in sales dollars for Recline?