Mid-Atlantic Railroad Company transports commodities among three routes (city-pairs): Boston/Philadelphia, Philadelphia/Buffalo, and Buffalo/Boston. Significant costs, their cost behavior, and activity rates for May 2012 are as follows:

Operating statistics from the management information system reveal the following for May:

a. Prepare a contribution margin by route report for Mid-Atlantic Railroad Company for the month of May. Calculate the contribution margin ratio in whole percents, rounded to one decimal place.
b. Evaluate the route performance of the railroad using the report in (a).

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Activity Rate $51.00 per railcar 14.00 per train-mile 8.00 per train-mile 35.00 per railcar Cost Behavior Variable Variable Variable Variable Fixed Fixed Cost Labor costs for loading and unloading railcars Fuel costs Train crew labor costs Switchyard labor costs Track and equipment depreciation Amount $ 237,660 572,950 327,400 163,100 216,000 144,000 Maintenance $1,661,110 Boston/ Philadelphia 14,345 532 $614 Buffalo/ Boston Philadelphia/ Buffalo 11,220 2,640 $308 Total Number of train-miles Number of railcars Revenue per railcar 15,360 1,488 40,925 4,660 $490