Martinez Co., a manufacturer of rain barrels, had the following data for 2016. Sales 2,600 units Sales price $90 per unit Variable costs $36 per unit Fixed costs $126,360 1. What is the contribution margin ratio? (Round answer to 0 decimal places, e.g. 5,275.) Contribution margin ratio= %

2.What is the break-even point in dollars? (Round intermediate calculation and final answers to 0 decimal places, e.g. 5,275.) Break-even point=