Contribution Margin and Contribution Margin Ratio

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

Sales		$36,800
Food and packaging	$9,672
Payroll	9,800
Occupancy (rent, depreciation, etc.)	11,728
General, selling, and admin. expenses	5,600
Other expense	740
Total expenses		(37,540)
Operating income (loss)		$(740)

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

a. What would have been the operating income or loss for the recent year if sales had been $2,200 million more? $ ______ million

b. 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