1-Identify which of these manufacturing, service, selling, and distribution cost vary with unit sales in Samsung's business plan for the Galaxy phone?

Galaxy Price-$639

Overhead $22

Total of above components $237

Software royalties per phone licensed $134

Assembly direct labor (piece rate) $19

Machine set-up (batch) cost for $4 production run $40

Allocated air freight, Shanghai to Memphis $8

Multi-product plant manager's salary $12

Commission to retail distributor $30

Samsung parent company design team $45

Delivery for direct-to-customer on-line sales $30

2-Use these variable costs to identify the dollar contribution margin?

3-Calculate the percentage mark-up and margin?