Ivanhoe Company had sales in 2022 of $1,398,600 on 51,800 units. Variable costs totalled $621,600, and fixed costs totalled $624,000. Crane Auto has 230 auto-maintenance service outlets nationwide. It provides two main lines of service: oil changes and brake repair. Oil changes and related services represent 70% of its sales and provide a contribution margin ratio of 20%. Brake repair represents 30% of its sales and provides a 60% contribution margin ratio. The companys fixed costs are $13,200,000 (that is, $65,600 per service outlet).