Peyton Purse sells designer and everyday priced handbags. Top management is deciding which product line to emphasize. Company accountants have provided the following data:

$\backslash$table$[[$Average Sales Price,$\backslash$table$[[$Designer Per Everyday Per$],[$Item$],[$Item$]]],[$$$,262$$$,95],[$Average Variable Costs,,$92,22],[$Average Contribution Margin,,$170,73],[$Average Fixed Costs $($allocated$),,36,4],[$Average Operating Income,$$,,69]]$

The store has $4,400$ square feet of floor space. If the company emphasizes everyday handbags, it can display $1,760$ items in the store. If the store emphasizes designer handbags, it can display only $1,100$ items. These numbers are also the average monthly sales in units. Prepare an analysis to show which product the company should emphasize. Explain your answer. $($Do not round items per square foot and round the total contribution margin to the nearest cent.$)$

Designer

Amount

Contribution margin per item

Items per square foot of display space

Total contribution margin per square foot of display space

$$

$$

Calculate the contribution margin per square foot for the Everyday handbags.

Everyday

Amount