For a recent year, Wicker Company-owned restaurants had the following sales and expenses (in millions):

Sales	$35,500
Food and packaging	$13,415
Payroll	9,000
Occupancy (rent, depreciation, etc.)	6,825
General, selling, and administrative expenses	5,200
	$34,440
Income from operations	$1,060

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

a. What is Wicker Company's contribution margin? Round to the nearest million. (Give answer in millions of dollars.) $ ________ million

b. What is Wicker Company's contribution margin ratio? Round to one decimal place. __________ %

c. How much would income from operations increase if same-store sales increased by $2,100 million for the coming year, with no change in the contribution margin ratio or fixed costs? Round your answer to the closest million. $ _________ million

Boston Railroad decided to use the high-low method and operating data from the past six months to estimate the fixed and variable components of transportation costs. The activity base used by Boston Railroad is a measure of railroad operating activity, termed gross-ton miles, which is the total number of tons multiplied by the miles moved.

	Transportation Costs		Gross-Ton Miles
January	$1,043,000		287,000
February	1,162,900		321,000
March	821,900		208,000
April	1,115,000		311,000
May	935,100		250,000
June	1,198,900		338,000

Determine the variable cost per gross-ton mile and the fixed cost.

Variable cost (Round to two decimal places.)	$ ____________per gross-ton mile
Total fixed cost	$_____________