manufacturing overhead costs to $30\%$ variable and $70\%$ fixed $($assume total manufacturing overhead cost is $$301,000,$ as above$).$

It is also considering switching to a pure commission basis for its sales staff. This would change selling expenses to $90\%$ variable

and $10\%$ fixed $($assume total selling expense is $$215,000,$ as above$).$ Compute $(1)$ the contribution margin and $(2)$ the contribution

margin ratio, and recompute $(3)$ the break$-$even point in sales dollars. $($Round contribution margin ratio to $2$ decimal places, e$.$g$.0\mathrm{.}55$

and all other answers to $0$ decimal places, e$.$g$.2,520.$ Use the current year numbers for calculations.$)$