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East Coast Railroad Company transports commodities among three routes (city-pairs): Atlanta/Baltimore, Baltimore/Pittsburgh, and Pittsburgh/Atlanta. Significant costs, their cost behavior, and activity rates for April are as follows: Cost Amount Cost Behavior Activity Rate Labor costs for loading and unloading railcars $140,180 Variable $43.00 per railcar Fuel costs 488,480 Variable 14.20 per train-mile Train crew labor costs 227,040 Variable 6.60 per train-mile Switchyard labor costs 109,210 Variable 33.50 per railcar Track and equipment depreciation 202,600 Fixed Maintenance 135,100 Fixed Operating statistics from the management information system reveal the following for April: Atlanta/ Baltimore/ Pittsburgh/ Total Baltimore Pittsburgh Atlanta Number of train-miles 12,080 9,520 12,800 34,400 Number of railcars 600 1,810 850 3,260 Revenue per railcar $556 $261 $519 a. Prepare a contribution margin by route report for East Coast Railroad Company for the month of April. Calculate the contribution margin ratio, rounded to one decimal place. East Coast Railroad Company Contribution Margin by Route For the Month Ended April 30 Atlanta/Baltimore Baltimore/Pittsburgh Pittsburgh/Atlanta Total Revenues $ $ Variable costs: Labor costs for loading and unloading railcars $ $ Fuel costs Train crew labor costs Switchyard labor costs Total variable costs Contribution margin Contribution margin ratio %