Contribution Margin and Contribution Margin Ratio

For a recent year, McDugal's company-owned restaurants had the following sales and expenses (in millions):

Sales		$40,300
Food and packaging	$14,224
Payroll	10,700
Occupancy (rent, depreciation, etc.)	9,176
General, selling, and admin. expenses	6,200
Other expense	810
Total expenses		(41,110)
Operating income (loss)		$(810)

Assume that the variable costs consist of food and packaging, payroll, and 40% of the general, selling, and administrative expenses.

a. What is McDonald's contribution margin? Enter your answer in million, rounded to one decimal place. $ million

b. What is McDonald's contribution margin ratio? Round your percentage answer to one decimal place. %

c. How much would operating income increase if same-store sales increased by $2,400 million for the coming year, with no change in the contribution margin ratio or fixed costs? $ million

d. What would have been the operating income or loss for the recent year if sales had been $2,400 million more? $ million

e. To achieve break even for the recent year, by how much would sales need to increase? Enter your anwer in million rounded to the nearest whole number. $ million