Contribution Margin Ratio = Contribution Margin / Sales
Contribution Margin Ratio = $2,150,000 / $5,000,000
Contribution Margin Ratio = 0.43 = 43.00%
Break-even Sales in dollar = Fixed Costs / Contribution Margin Ratio
Break-even Sales in dollar = $258,000 / 0.43
Break-even Sales in dollar = $600,000