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 Return on assets: ____________%

e Increase in responsibility margin that would be expected to result from a 10% increase in sales volume. $____________