Answer:
 17.3%
Explanation:
 The contribution margin ratio is shown below:
Contribution margin ratio = Contribution margin ÷ Sales × 100
where, 
Contribution margin is 
= Sales - variable cost
Sales arise from passengers ($1,250 × 7,100)  $8,875,000  
Less:  
Food ($7 × 7,100)	$497,00  
Selling ($90 × 7,100)	$639,000  
Fuel ($15 × 190,000)	$2,850,000  
Wages ($20 × 190,000) $3,800,000  
Total variable cost	($7,338,700)  
Contribution margin  $1,536,300  
So, the contribution margin ratio is 
= $1,536,300 ÷ $8,875,000  
= 17.3%