animation, this means that the revenues from these short projects tend to be below average. Data concerning activity in the local commercial market appear below:

Activity Measure Local Commercials

Number of proposals $24$

Minutes of completed animation $16$

Number of contracts $6$

The total sales from the $6$ contracts for local commercials was $$220,000.$

Required:

Calculate the cost of serving the local commercial market.

Calculate the margin earned serving the local commercial market. $($Remember$,$ this company has no direct materials or direct labor costs.$)$