For each of the seven product categories, compute the average operating profit per unit and unit operating margin (expressed as a percentage of average unit price) under the current system where other operating costs (i.e., beyond COGS) are allocated to product categories using revenues. For this question, you can use the $2.8 million total figure given in the case.

Product Category	2005 Annual Sales $	Average Price per Unit $	Gross Margin	SKUs Carried	Inventory Turns (per year)	Average Weight per unit (lbs)	Inbound Shipping Cost $	Average Size per unit (cubic feet)	Special Handle SKUs	Return Rate
Table and barware	8,631,000	32	44%	1,979	6.3	6.9	224,000	0.42	60%	3.2%
Small appliances	5,928,000	78	34%	882	6.1	8.4	176,900	0.86	26%	4.2%
Cookware	4,252,000	80	42%	815	7.5	6.6	97,100	0.61	12%	3.1%
Cooking tools	1,168,000	18	50%	330	5.1	1.3	17,200	0.10	2%	1.7%
Storage	2,419,000	23	49%	296	7.8	3.7	44,100	0.35	19%	3.0%
Bakeware	1,488,000	19	46%	474	5.6	2.6	26,000	0.16	13%	1.8%
Cutlery	3,921,000	56	43%	406	8.3	2.5	39,700	0.12	0%	2.5%
Total	27,807,000	39	42%	5,182	6.5	4.7	625,000	0.40	19%	2.9%