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 $$175,582$ Variable $$46\mathrm{.}00$ per railcar

Fuel costs $460,226$ Variable $12\mathrm{.}40$ per train$-$mile

Train crew labor costs $267,228$ Variable $7\mathrm{.}20$ per train$-$mile

Switchyard labor costs $118,327$ Variable $31\mathrm{.}00$ per railcar

Track and equipment depreciation $194,400$ Fixed

Maintenance $129,600$ Fixed

Total $$1,345,363$

Operating statistics from the management information system reveal the following for April:

Line Item Description Atlanta$/$

Baltimore Baltimore$/$

Pittsburgh Pittsburgh$/$

Atlanta Total

Number of train$-$miles $12,83510,20014,08037,115$

Number of railcars $4252,1601,2323,817$

Revenue per railcar $$600$ $$275$ $$440$

Question Content Area

a$.$ Prepare a contribution margin by route report for East Coast Railroad Company for the month of April. Compute the contribution margin ratio. Rounded to one decimal place. If required, use the minus sign to indicate a negative contribution margin.

East Coast Railroad Company

Contribution Margin by Route

For the Month Ended April $30$

Line Item Description Atlanta$/$

Baltimore Baltimore$/$

Pittsburgh Pittsburgh$/$

Atlanta

Total

Revenues $Revenues

$Revenues

$594,000$

$Revenues

$Revenues

Variable costs:

Labor costs for loading and unloading railcars $Labor costs for loading and unloading railcars

$Labor costs for loading and unloading railcars

$99,360$

$Labor costs for loading and unloading railcars

$Labor costs for loading and unloading railcars

Fuel costs Fuel costs

$159,154$

Fuel costs

$126,480$

Fuel costs

Fuel costs

Train crew labor costs Train crew labor costs

$92,412$

Train crew labor costs

Train crew labor costs

Train crew labor costs

$267,228$

Switchyard labor costs Switchyard labor costs

Switchyard labor costs

Switchyard labor costs

Switchyard labor costs

$118,327$

Total variable costs $Total variable costs

$Total variable costs

$Total variable costs

$Total variable costs

Contribution margin $Contribution margin

$Contribution margin

$Contribution margin

$Contribution margin

Contribution margin ratio Contribution margin ratio

$\%$ Contribution margin ratio

$\%$ Contribution margin ratio

$\%$ Contribution margin ratio

$\%$