If sales are $1,000,000, variable costs are $400,000, and fixed costs are $240,000, what is the contribution margin ratio?

A. 40% B. 48%

C. 52% D. 60%

If the unit selling price is $16, the unit variable cost is $12, and fixed costs are $160,000, what are the break-even sales in units?

A. 5,714 units B. 10,000 units

C. 13,333 units D. 40,000 units