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

Sales for all restaurants		$399,000
Food and paper	$121,960
Payroll and employee benefits	95,400
Occupancy and other expenses	70,680
Selling, general, and administrative expenses	55,100
Other operating expenses	23,940
Net operating expenses		(367,080)
Operating income (loss)		$31,920

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

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

c. How much would operating income increase if the stores sales increased by $8,000 for the coming year, with no change in the contribution margin ratio or fixed costs? $ fill in the blank

d. What would have been the operating income or loss for the recent year if sales had been $8,000 more? $ fill in the blank