The cost structure of Dennis's Retail Mart is dominated by variable costs with a contribution margin ratio of $0\mathrm{.}32$ and fixed costs of $$62,000.$ Every dollar of sales contributes $32$ cents toward fixed costs and profit. The cost structure of a competitor, Oakfield Convenience Store, is dominated by fixed costs with a higher contribution margin ratio of $0\mathrm{.}68$ and fixed costs of $$582,800.$ Every dollar of sales contributes $68$ cents toward fixed costs and profit. Both companies have sales of $$1,240,000$ for the yeah

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