A company uses standard marginal costing. Last month. when all sales were at the standard selling price, the standard contribution from actual sales was $85,600 and the following variances arose: Total variable costs variance $12,600 Adverse Total fixed costs variance $10,500 Favourable Sales volume contribution variance $20,500 Favourable What was the Actual contribution for last month? The budgeted output for a period is 1,500 units and the standard time allowed per unit is 30 minutes. The actual output in the period was 1,400 units and these were produced in 720 hours. Calculate the capacity ratio