RJM Enterprises is a manufacturer of consumer electronics products. The industry is very competitive, and RJM has seen its profits fall in recent years, including an operating loss of $18,585 last year. RJM was able to turn that around this year by aggressively cutting costs. The summarized financial results for RJM are shown below. Current Year $934,920 Flor Year 11,273,545 Gross sales: Less variable costs Direct materials Direct labor Total contribution margin Fixed costs Operating Income 550,368 329,280 $ 55,272 33,509 $ 21,763 746,200 511,825 $ 15,470 34,055 3. (18,585) Jim Green, the management accountant at RJM, is analyzing the company's performance for this year in order to explain to management the specific aspects that drove the company to success. Some of the information Jim obtained follows, Current Sales units Price Direct materials cost per unit of material Direct materials required per unit Direct labor required per unit Wage rate (s/hour) Year 39,200 $23.85 $7.30 1.80 0.60 $14.00 Pelor Year 45,500 $27.99 $ 3.20 2.00 0.75 Assume that RJM. for efficiency and to reduce cost, maintains little or no direct materials or work-in-process inventory