The Night \& Day Guitar company is a manufacturer of custom guitars. The selling price for one of their guitars is $944 with direct materials and direct labor costing $221 and $397 per guitar respectively. The fixed manufacturing costs for the Night \& Day Guitar company are $9.812 and the variable overhead is $50 per unit. The fixed and variable selling expenses are $1,882 and $68 per guitar respectively. The variable shipping costs per guitar are $109. Remaining fixed period costs are $1,402. During the period, Night and Day sold 102 guitars. What is the contribution margin ratio for the Night and Day Company? Your answer should be entered as a whole number to two decimal places, ie. 22.55% would be entered as 22.55