Ralph's Restaurant has the following information for year 2, when several new employees were added to the waitstaff. Sales revenue Cost of food serveda Employee wages and salaries Manager salaries Building costs (rent, utilities, etc., a $100,000 36,000 14,000 24,000 17,000 5 percent of this cost was for food that was not used by the expiration date and 10 percent was for food that was incorrectly prepared because of errors in orders taken. b 15 percent of this cost was for time spent by cooks to reprepare orders that were incorrectly prepared because of errors in orders taken. 20 percent of this cost was time taken to address customer complaints about incorrect orders. d 100 percent of the building was used. Required: a. Using the traditional income statement format, prepare a value income statement. (Loss amounts should be indicated with a minus sign.) Total RALPH'S RESTAURANT Value Income Statement For the Year 2 Ending December 31 Nonvalue-added Value-added Activities Activities Sales revenue Cost of merchandise Cost of food served Gross margin (loss) Operating expenses: Employee salaries and wages Manager salaries Building costs Operating income (loss) Intercontinental, Inc., provides you with the following data for its single product: $ 50.00 1,350,000 1,800,000 Sales price per unit Fixed costs (per month): Selling, general, and administrative (SGGA) Manufacturing overhead Variable costs (per unit): Direct labor Direct materials Manufacturing overhead SGGA Number of units produced per month 6.00 13.00 9.00 5.00 300,000 units Required: Compute the amounts for each of the following assuming that both production levels are within the relevant range. (Do not round intermediate calculations. Round your answers to 2 decimal places.) 300,000 units 400,000 units a. Prime cost per unit b. Contribution margin per unit. c. Gross margin per unit. d. Conversion cost per unit. e. Variable cost per unit. f. Full absorption cost per unit. 9. Variable production cost per unit. n. Full cost per unit