The downtown branch of Emilys Bakery is organized as an investment center. The following information is available for the current year.

Sales .................................................................................................................................................. $448,000

Variable expenses.................................................................................................................... $217,000

Traceable fixed costs............................................................................................................. $230,000

Average total assets invested in this segment....................................................... $168,000

Compute the following measures for this investment center:

a Contribution margin: $____________

b Contribution margin ratio: ____________%

c Responsibility margin: $____________

d The new responsibility margin that would be expected to result from a 37% increase in sales volume. $____________