Poloskie Manufacturing Inc. has provided you with the following CVP income statement.

Sales (1,220 units)		$793,000
Variable costs:
Cost of goods sold		367,220
Selling expenses		71,980
Administrative expenses		52,460
Contribution margin		301,340
Fixed costs:
Cost of goods sold		162,260
Selling expenses		42,700
Administrative expenses		26,840
Operating income		$69,540

Calculate the contribution margin ratio. (Round answer to 2 decimal places, e.g. 15.25%.)

Contribution margin ratio

%

Calculate the break-even point in sales dollars and number of units. (Round answers to 0 decimal places, e.g. 1,525.)

		In dollars		In units
Break-even point		$