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Atlantic Wave Pacific Pounder Sales price $400 $350 Variable cost of goods sold per unit (148) (161) Manufacturing margin per unit $252 $189 Variable

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Atlantic Wave Pacific Pounder Sales price $400 $350 Variable cost of goods sold per unit (148) (161) Manufacturing margin per unit $252 $189 Variable selling expense per unit (172) (98) Contribution margin per unit $91 The sales unit volume for the sales territories and products for the period is as follows: $80 Atlantic Wave Pacific Pounder East Coast West Coast 2,540 1,270 0 1,270 a. Prepare a contribution margin by sales territory report. Compute the contribution margin ratio for each territory. Round contribution margin ratio answers to two decimal places. Pipeline Surfboards Inc. Contribution Margin by Territory Line Item Description East Coast West Coast % % Contribution margin ratio

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