Please give step by step solution with complete calculation.

A manufacturer of tiling grout has supplied the following data:

Kilograms produced and sold	380,000
Sales revenue	$ 1,870,000
Variable manufacturing expense	$ 952,000
Fixed manufacturing expense	$ 250,000
Variable selling and administrative expense	$ 331,000
Fixed selling and administrative expense	$ 216,000
Net operating income	$ 121,000

The company's contribution margin ratio is closest to:

Multiple Choice

82.3%

31.4%

75.1%

49.1%

Don't use chatgpt otherwise I'll down vote so please provide genuine answer.