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For a recent year, McDonald's ( MCD ) company - owned restaurants had the following sales and expenses ( in millions ) : Sales Food

For a recent year, McDonald's (MCD) company-owned restaurants had the following sales and expenses (in millions):
Sales
Food and paper
Payroll and employee benefits
Occupancy and other expenses
General, selling, and administrative expenses
Operating income
Assume that the variable costs consist of food and paper, payroll, 25% of occupancy and other expenses, and 40% of the general, selling, and administrative expenses.
a. What is McDonald's contribution margin?
$
million
b. What is McDonald's contribution margin ratio? Round to one decimal place.
%
(one decimal place).
$, million
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