Perry Manufacturing had the following data for 2017 and 2018: 2018 2017 Revenues $475,000 $400,000 Operating Expenses 327,000 300,000 Operating Income $ 148,000 $ 100,000 Using the high-low method, calculate Perrys: a. Variable cost ratio b. Contribution margin ratio c. Total fixed costs d. Break-even point in sales dollars