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Sheridan Manufacturing Ltd. has provided you with the following CVP income statement. Sales (1,000 units) $700,000 Variable costs: Cost of goods sold 316,000 Selling expenses 57,000 Administrative expenses 47,000 Contribution margin 280,000 Fixed costs: Cost of goods sold 98,000 Selling expenses 40,000 Administrative expenses 22.000 Operating income $120,000 Calculate the contribution margin ratio. (Round answer to 2 decimal places, eg. 15.25%.) Contribution margin ratio % e Textbook and Media Calculate the break-even point in sales dollars and number of units. (Round answers to decimal places, eg. 1,525.) In dollars In units Break-even point $