Wildhorse Bucket Co$.,$ a manufacturer of rain barrels, had the following data for $2021$:$-$

$\backslash$table$[[$Sales quantity,$2,420,$barrels$],[$Unit selling price,$$35$ per barrel,$],[$Unit variable costs,$$21$ perbarrel,$],[$Fixed costs,$$16,940,]]$

$($a$)$

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What is the contribution margin rati$?$

Contribution margin ratio $\%$

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$($b$)$

What is the break$-$even point in sales dollars?

Break$-$even point

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