Basic Care
Salaries-cooks(Commited Fixed cost)	$30,000
Salaries-Janitors(Commited Fixed Cost	$36,000
Other	(Commited Step cost)	$300,000
	Variable 60% (Commited step cost)	$180,000
	Variable 40%		$120,000
debt service (Commited fixed cost)	$150,000
depreciation (Committed step cost)	$75,000
Lifestyle Care
Physical/Recreational therapist		$50,000
cooks	Commited fixed expense
janitor	Commited fixed expense
Other	Commited step cost	40%	$144,000
debt service			$200,000
depreciation	commited expense		$100,000

Calculate the Unit and Package Contribution Margin. Prepare in Excel with proper headings, titles and formulas. Then add the Excel Object. Ensure all totals and subtotals are formulas. Be sure to submit your excel workbook with the tab properly labelled "Q4 CM".