If sales are $812,000, variable costs are 65% of sales, and operating income is $256,000, what is the contribution margin ratio? a. 6196 b. 3996 c. 3596 d. 65% Motorcycle Manufacturers, Inc. projected sales of 55,500 machines for the year. The estimated January 1 inventory is 6,560 units, and the desired December 31 inventory is 7,050 units. What is the budgeted production (in units) for the year? a. 55,500 b. 55,010 c.55,990 d. 41,890