3. As the orthopedic manager, you are reviewing the past 2 years of data from the cost-accounting system. You know that you worked hard to improve the services but note that the volumes are lower in 2015, and this concerns you. d. Assuming that you have unused capacity, there is demand for the services, and you can get the volume back to 2014 levels for 2016, calculate your estimated 2016 contribution margin and net margin (assume the 2015 revenue per case and the allocation of indirect cost would be based at the same rate as 2015 and is allocated on the number of cases)