Review the contribution margin income statements for Cover$-$to$-$Cover Company and Biblio Files Company on their respective Income Statements. Complete the following table from the data provided on the income statements. Each company sold $78,800$ units during the year.

$\backslash$table$[[,\backslash$table$[[$Cover$-$to$-$Cover$],[$Company$]],,],[$Contribution margin ratio $($percent$),\%,,x\%$