1. MyCarShop is a chain of used car-dealers with showrooms in Leicester, Derby and Chesterfield and a separate Head Office. The management accountant is reviewing the profitability of each showroom. The rent and staff costs incurred by each showroom can be saved in the event of closure. Marketing costs are allocated to each showroom, but would not be saved, if any shop were to close. Head office cost is charged at a rate of 7% of sales.

   The data regarding costs and sales revenues for each showroom are presented below.

   000	Leicester	Derby	Chesterfield
   Sales	1,500	1,375	1,230
   Cost of sales	1,250	1,240	1,184
   Rent of showroom	50	67	78
   Showroom staff salaries	21	28	12
   Marketing costs	45	22	18

   What is the contribution margin for each showroom, as ordered in the table above?

   	a.	134 18 -62
   	b.	229 107 34
   	c.	179 40 -44
   	d.	250 135 46