If sales are 1000000 variable costs are 400000 and fixed

Question

If sales are $1,000,000, variable costs are $400,000, and fixed costs are $240,000, what is the contribution margin ratio?

                        A. 40%                                              B. 48%

                        C. 52%                                              D. 60%

If the unit selling price is $16, the unit variable cost is $12, and fixed costs are $160,000, what are the break-even sales in units?

                        A. 5,714 units                      B. 10,000 units

                        C. 13,333 units                    D. 40,000 units