Vaughn Company has sales of $\backslash (\backslash$$ $495000\backslash ),$ variable costs of $\backslash (\backslash$$ $402930\backslash ),$ and fixed costs of $\backslash (\backslash$$ $29000\backslash ).$ Cullumber Company has sales of $\backslash (\backslash$$ $495000\backslash ),$ variable costs of $\backslash (\backslash$$ $205000\backslash ),$ and fuxed costs of $\backslash (\backslash$$ $258000\backslash ).$ Vaughn's contribution margin ratio is