Data Table Per Item Moderately Designer Priced Average sale price $ 195 $ 85 75 20 Average variable costs Average contribution margin 120 65 25 15 Average fixed costs (allocated) $ 95 $ 50 Average operating income The Smith Company store in Grand Junction, Colorado, has 12,000 square feet of floor space. If Smith Company emphasizes moderately priced goods, it can display 840 items in the store. If Smith Company emphasizes designer wear, it can only display 360 designer items. These numbers are also the average monthly sales in units. Print Done Smith Company sells both designer and moderately priced fashion accessories. Top management is deciding which product line to emphasize. Accountants have provided the following data: Click the icon to view the data.) Prepare an analysis to show which product the company should emphasize. (Enter the units displayed per square foot and the contribution margin per square foot to two decimal places.) Product Moderately Priced Designer Units displayed per square foot Designer Moderately priced Convivibution margin perunt Contribution margin per square foot of display space Capacity Square feet of display space x Total contribution margin at opacity Decision Smith Company sells both designer and moderately priced fashion accessories. Top management is deciding which product line to emphasize. Accountants have provided the following data: (Click the icon to view the data.) Prepare an analysis to show which product the company should emphasize. (Enter the units displayed per square foot and the contribution margin per square foot to two decimal places.) Product Moderately Priced Designer Units displayed per square foot Designer Moderately priced Contributon margin per unit Contribution margin per square foot of display space Capacity Square foot of display space Total contribution margin at capacity Decision Emphasize moderately priced goods Emphasize designer goods