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East Coast Railroad Company transports commodities among three routes (city-pairs): AbantayBaltimore, Baltimore Pittsburgh, and Petsburgh/Atlanta. Significant costs, their cost behavior, and activity rates for April

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East Coast Railroad Company transports commodities among three routes (city-pairs): AbantayBaltimore, Baltimore Pittsburgh, and Petsburgh/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 talcars $175,582 Variable $46.00 per railcar Fuel costs 460,226 Variable 12.40 per train-mile 267 228 Variable 7.20 per train-mde Train crew labor costs Switchyard labor costs 118,327 Variable 31.00 per railcar Track and equipment depreciation 1914.400 Faxed Maintenance 129,600 Fixed $1,345,363 Operating statistics from the management information system reveal the following for April Total Atlanta Baltimore 12.835 Number of times Baltimore Pittsburgh 10.200 2,160 Pittsburgh Atlanta 14.080 1.232 3440 37,115 3.817 Number of railcans 425 SOOD $275 Revenue per ricar The management of East Coast Railroad Company improved the profitability of the Atlanta Baltimore route in May by reducing the price of a railcar from 5600 to $500. This price reduction increased the demand for rail services. Thus, the number of ralicars increased by 275 rafcars to a total of 700 railcars. This was accomplished by increasing the size of each train but not the number of trains. Thus, the number of train miles was unchanged. All the activity rates remained unchanged Labels Effect of changes in sales Effect of changes in fixed costs Effect of changes in variable cost of goods sold For the Month Ended May 31 May 31 Variable costs Amount Descriptions Actual contribution margin Contribution margin Contribution margin ratio Fuel costs Labor costs for loading and unloading railcars Planned contribution margin Revenue Sales quantity factor Switchyard labor costs Total effect of changes in fixed costs Total effect of changes in sales Total effect of changes in variable cost of goods sold Total variable costs Train crew labor costs Unit cost factor Unit price factor Variable cost quantity factor 2. Prepare a contribution margin report for the Atlanta Baltimore route for May. Calculate the contribution margin ratio in percentage forms to one decimal place. Refer to and Amount Descriptions for the exact wording of the answer choices for text entries. Be sure to complete the statement heading. A colon () will automatically appear it those boxes in which you must enter subtracted or negative numbers use a minus sign. East Coast Railroad Company Contribution Margin for Atlanta/Baltimore Route Label) 1 Label 1 East Coast Railroad Company Contribution Margin Analysis - Atlanta/Baltimore Route (Label) $(29,29100) 1 2 (Label) 4 5 6 Label) 7 . 10 D. Prepare a contribution Margin analysis to evaluate management's actions in May. Assume that the May planned quantity price, and unit cost was the same as April. Refer to theists of Label and Amount Descriptions for the exact wording of the answer choices for text entries. Be sure to complete the statement heading. A colon () will automatically appear if it is required. For those boxes in which you must enter subtracted or negative numbers use a minus sign # an amount is zero, entero

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