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	$ 158,718	Variable	$42.00 per railcar
Fuel costs	481,325	Variable	13.00 per train-mile
Train crew labor costs	281,390	Variable	7.60 per train-mile
Switchyard labor costs	132,265	Variable	35.00 per railcar
Track and equipment depreciation	195,000	Fixed
Maintenance	129,600	Fixed
	$1,378,298

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

	Atlanta/Baltimore	Baltimore/Pittsburgh	Pittsburgh/Atlanta	Total
Number of train-miles	12,845	10,100	14,080	37,025
Number of railcars	405	2,140	1,234	3,779
Revenue per railcar	$570	$265	$430

Prepare a contribution margin by route report for East Coast Railroad Company for the month of April. Calculate the contribution margin ratios in percents, rounded to one decimal place. Refer to the lists of Labels 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 subtractive or negative numbers use a minus sign.

Labels

April 30

For the Month Ended April 30

Variable costs

Amount Descriptions

Contribution margin

Contribution margin ratio

Fixed costs

Fuel costs

Income (Loss) from operations

Labor costs for loading and unloading railcars

Revenue

Switchyard labor costs

Total fixed costs

Total variable costs

Train crew labor costs

Prepare a contribution margin by route report for East Coast Railroad Company for the month of April. Calculate the contribution margin ratios in percents, rounded to one decimal place. Refer to the lists of Labels 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 subtractive or negative numbers use a minus sign.

East Coast Railroad Company

Contribution Margin by Route

1		Atlanta/ Baltimore	Baltimore/ Pittsburgh	Pittsburgh/ Atlanta	Total
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