Carla Vista Company manufactures and sells three products. Relevant per unit data concerning each product are given below.Sandhill Corporation has collected the following information after its first year of sales. Sales were $$1,800,000$ on $120,000$ units;

selling expenses $$300,000(40\%$ variable and $60\%$ fixed$)$; direct materials $$613,200$; direct labor $$348,000$; administrative expenses

$$324,000(20\%$ variable and $80\%$ fixed$)$; and manufacturing overhead $$420,000(70\%$ variable and $30\%$ fixed$).$ Top management has

asked you to do a CVP analysis so that it can make plans for the coming year. It has projected that unit sales will increase by $10\%$ next

year.

$($a$)$

Compute $(1)$ the contribution margin for the current year and the projected year, and $(2)$ the fixed costs for the current year.

$($Assume that fixed costs will remain the same in the projected year.$)$

$(1)$ Contribution margin for current year $

Contribution margin for projected year $

$(2)$ Fixed costs for current year

$($a$)$

Compute the contribution margin per unit of limited resource $($machine hours$)$ for each product. $($Round contribution margin per

unit to $2$ decimal places, e$.$g$.1\mathrm{.}50.)$