find contribution margin ratio, annual margin of safety ratio and annual operating income

Crane Corporation sells a single product for $ 40. Its management estimates the following revenues and costs for the year 2022: Net sales $630,000 $ 25,200 113.400 25,200 Selling expenses-variable Selling expenses-fixed Administrative expenses-variable Administrative expenses-fixed 75,600 Direct materials Direct labour Manufacturing overhead-variable Manufacturing overhead-fixed 12.600 25.200 12,600 37.800