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Atlantic Wave Pacific Pounder Sales price $250 $200 Variable cost of goods sold per unit (93) (94) Manufacturing margin per unit $157 $106 Variable

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Atlantic Wave Pacific Pounder Sales price $250 $200 Variable cost of goods sold per unit (93) (94) Manufacturing margin per unit $157 $106 Variable selling expense per unit (112) (50) Contribution margin per unit $45 $56 The sales unit volume for the territories and products for the period is as follows: East Coast West Coast Atlantic Wave Pacific Pounder 2,720 0 1,360 1,360 a. Prepare a contribution margin by sales territory report. Compute the contribution margin ratio for each territory as a whole percent, rounded to two decimal places, if required. Coast to Coast Surfboards Inc. Contribution Margin by Territory East Coast West Coast % % Contribution margin ratio

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