Given below are two independent scenarios:

a.Dream Co. has budgeted sales of $500,000, fixed costs are $240,000, and variable costs are $375,000. What is its contribution margin ratio? Enter the percentage amount as a whole number (for example, enter 10% as "10").

%

b.Pearl Company has sales of $825,000, variable costs are 30% of sales, and fixed costs are $360,000. What is its operating profit?