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Roy services (Oil Change) vehicles in his garage. His lubricants cost him $40 per vehicle. His wages are $120 per hour. He spends 20 minutes

Roy services (Oil Change) vehicles in his garage. His lubricants cost him $40 per vehicle. His wages are $120 per hour. He spends 20 minutes per vehicle. His garage rent is $600 per month. He charges $140 to service each vehicle. His Contribution Ratio in servicing each vehicle is

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