Coast to Coast Surfboards Inc. manufactures and sells two styles of surfboards, Atlantic Wave and Pacific Pounder. These surfboards are sold in two regions, East Coast and West Coast. Information about the two surfboards is as follows:

1		Atlantic Wave	Pacific Pounder
2	Sales price	$280.00	$130.00
3	Variable cost of goods sold per unit	220.00	97.00
4	Manufacturing margin per unit	$60.00	$33.00
5	Variable selling expense per unit	32.00	18.00
6	Contribution margin per unit	$28.00	$15.00

The sales unit volume for the sales territories and products for the period is as follows:

	East Coast	West Coast
Atlantic Wave	30,000	21,000
Pacific Pounder	0	21,000

Prepare a contribution margin

Sales less variable costs and variable selling and administrative expenses.

by sales territory report. Calculate the contribution margin ratio for each territory as a percent, rounded to one decimal place. Refer to the Amount Descriptions list provided for the exact wording of the answer choices for text entries.