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Last year, Adara Company produced 5000 units and sold 3000 units. The company had no beginning inventory. They incurred the following costs:

Direct materials per unit	$13
Direct labor per unit	$7
Variable overhead per unit	$4
Total fixed manufacturing overhead	$20,000
Total selling and administrative	$70,000

Adara's product cost per unit under absorption costing is

		$28
		$24
		$31
		$42

Habitat Help Company provides cleaning services to commercial and residential customers. The commercial business segment provided services to 310 customers and the residential business segment provided services to 575 customers.

	Commercial	Residential	Total
Service Revenue	$91,000	$121,000	$212,000
Variable Costs	23,000	47,000	70,000
Fixed Costs	46,000	48,000	94,000
Operating Income	$22,000	$26,000	$48,000

What is the contribution margin ratio for Habitat Help Company? (Round the answer to two decimal places.)

		77.36%
		22.64%
		66.98%
		55.66%

PC Solutions, Inc. provides services to corporate and individual customers. During the month of June, the corporate business segment provided services to 500 customers and earned $60,000 in revenue. The individual business segment provided services to 400 customers and earned $35,000 in revenue. The variable costs for the corporate and individual business segments amounted to $32,000 and $25,100, respectively. In addition, the fixed costs of the company amounted to $7500. Calculate the contribution margin from each customer of the individual business segment. (Round your answer to the nearest cent.)

		$56.00
		$24.75
		$41.00
		$6.00