A. Complete the following table. (Round your "Cost per Unit" answers to 2 decimal place

Number of Canoes Produced and Sold	400	570	750
Total costs
Variable Costs	$58,800
Fixed Costs	131,200
Total Costs	$190,000	$0	$0
Cost per Unit
Variable Cost per Unit
Fixed Cost per Unit
Total Cost per Unit	$0.00	$0.00	$0.00

B. Suppose Sandy Bank sells its canoes for $540 each. Calculate the contribution margin per canoe and the contribution margin ratio.

Unit Contribution Margin ______ per Canoe

Contribution Margin Ratio _____ %