Green Company makes and sells computers and tablets and they are operating at 100% of capacity. During the year, Green Company sold 10,000 computers and 7,000 tablets. The following per unit information is available for the two products:

Computers Tablets

Sales price $900 $500

Variable cost of goods sold 500 300

Manufacturing margin 400 200

Variable selling expense 80 60

Contribution margin 320 240

Fixed expenses 20 20

Income from operations 300 220

Instructions: a) Prepare a contribution margin by product report. Calculate the contribution margin ratio for each product as a whole percent, rounded to two decimal places.

b) Which product should the company focus the most on producing and selling?