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. Cost-Accounting Report: Orthopedics FY2014 FY2015 d. Assuming that you have unused capacity, there is demand for Cases 100 80 the services, and you can get the volume back to 2014 levels Gross revenue $327,825 $320,825 for 2016, calculate your estimated 2016 contribution margin Actual payments $108,625 $ 104,280 and net margin (assume the 2015 revenue per case and the Variable cost $68,205 $52,980 allocation of indirect cost would be based at the same rate as Contribution margin $40,420 $51,300 2015 and is allocated on the number of cases). Indirect cost $62,378 $50,290 Net margin - $21,958 $1,010 FY, fiscal year