Pharoah Company bottles and distributes B$-$Lite, a diet soft drink. The beverage is sold for $60$ cents per $16-$ounce bottle to retailers, who charge customers $75$ cents per bottle. For the year $2022,$ management estimates the following revenues and costs.

$\backslash$table$[[$Sales$,$$$1,800,000,$Selling expenses$-$variable,$$93,000$ Computer contribution margin ratio, and the margin of safety ratio