$300 (111) Sales price Variable cost of goods sold per unit Manufacturing margin per unit Variable selling expense per unit $250 (123) $122 $189 (135) (57) Contribution margin per unit $54 $70 The sales unit volume for the territories and products for the period is as follows: East Coast Atlantic Wave Pacific Pounder 2,640 0 West Coast 1,320 1,320 a. Prepare a contribution margin by sales territory report. Compute the contribution margin ratio for each territory as a whole percent, rounded to two decimal places, if required Coast to Coast Surfboards Inc. Contribution Margin by Territory East Coast West Coast Sales Variable cost of goods sold Manufacturing margin Variable selling expenses Contribution margin Contribution margin ratio