For a recent year, McDooley's, a family-owned group of restaurants, had the following sales and expenses:

Sales for all restaurants		$406,000
Food and paper	$128,160
Payroll and employee benefits	97,100
Occupancy and other expenses	67,900
Selling, general, and administrative expenses	56,000
Other operating expenses	24,360
Net operating expenses		(373,520)
Operating income (loss)		$32,480

Assume that the variable costs consist of food and paper, payroll and employee benefits, and 40% of the selling, general, and administrative expenses.

a. What is McDooley's contribution margin? $fill in the blank 1

b. What is McDooley's contribution margin ratio? Round your percentage answer to one decimal place. fill in the blank 2 %

c. How much would operating income increase if the stores sales increased by $8,100 for the coming year, with no change in the contribution margin ratio or fixed costs? $fill in the blank 3

d. What would have been the operating income or loss for the recent year if sales had been $8,100 more? $fill in the blank 4