The data to the right pertain to the operating budget of a manufacturing company Compute the following (a) contribution margin (b) contribution rate (c) break-even point in sales dollars Sales $2,800,000 Fixed cost $185.000 Total variable cost $1 316 000 Total cost $1,501,000 Net income $1,200.000 (a) The contribution margin is $ (Round to the nearest dollat as needed. Round all intermediate values to six decimal places as needed) (b) The contribution rate is 1% (Round to the nearest whole number as needed. Round all intermediate values to six decimal places as needed) (c) The break even point in sales dollars is $ (Round to the nearest dollar as needed Round all intermediate values to six decimal places as needed)