Kelsay Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. Sales (9,000 units) Variable expenses Contribution margin Fixed expenses Net operating income $540,000 405,000 135,000 130,500 $ 4,500 The contribution margin ratio is closest to: A manufacturer of cedar shingles has supplied the following data: Bundles of cedar shakes produced and sold Sales revenue Variable manufacturing expense Fixed manufacturing expense Variable selling and administrative expense Fixed selling and administrative expense Net operating income 360,000 $2,412,000 $1,170,000 $ 714,000 $ 414,000 $ 82,000 $ 32,000 The company's break-even in unit sales is closest to: (Round your intermediate calculations to 2 decimal places.)