Viva sells its waterproof phone case for $$98$ per unit. Fixed costs total $$182,000,$ and variable costs are $$44$ per unit.

$(1)$ Determine the contribution margin ratio.

$(2)$ Determine the break$-$even point in dollars.

$\backslash$table$[[,$Numerator:,I,Denominator:,$=,$Break$-$Even Point in Dollars$],[,,\frac{?}{?},,=,$Break$-$even point in dollars$],[,,,,,]]$