The downtown branch of Emily’s 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.   $____________