8. The downtown branch of Emily's Bakery is organized as an investment center. The following information is available for the current year. Sales S448,000 Variable expenses $217,000 Traceable fixed costs $230,000 Average total assets invested segment $168.000 in this Compute the following measures for this investment center: a Contribution margin: S b Contribution margin ratio: c Responsibility margin: S d Return on assets: e Increase in responsibility margin that would be expected to result from a 10% increase in sales volume. S 9. The cost accountant for Sherman's Co. prepared the following monthly performance report relating to the Production Department Budgeted Actual Production Production (10,000 Units) (11,000 Units) Direct materials used $240.000 $260.000 Direct labor $100,000 $101.000 Variable manufacturing overhead $60,000 $65,000 Fixed manufacturing overhead $160,000 $164,000 Refer to the above data. Compute the amounts that should be included for each of the following in a flexible budget prepared at an 11,000-unit level of production: a Direct materials Direct labor: c Fixed manufacturing overhead: $