Presidio, Inc., produces one model of mountain bike. Partial information for the company follows:

720 Units	870 Units	1,136 Units
Total costs
Variable costs	$180,000	$217,500	$284,000
Fixed costs per year	$246,210	$246,210	$246,210
Total costs	$426,210	$463,710	$530,210
Cost per unit
Variable cost per unit	$250.00	$250.00	$250.00
Fixed cost per unit	341.96	283.00	216.73
Total cost per unit	$591.96	$533.00	$466.73

Required: 2. Calculate Presidios contribution margin ratio and its total contribution margin at each sales level indicated in the cost data table assuming the company sells each bike for $640.

	720 Units	870 Units	1136 Units
Total Contribution Margin	280,800	339,300	443,040
Contribution Margin Ratio	?	?	?

3. Calculate net operating income (loss) at each of the sales levels assuming a sales price of $640.

	720 Units	870 Units	1136
Net operating Income	?	?	?

I have tried 39.06% for contribution ratio and it is incorrect, Please solve for contribution margin ratio and net operating income, Thank you