the manufactures two different products. For many years, the company has been profitable and operates at full capacity. However, in the last two years, sale prices were reduced and selling expenses increased because of the competition. Budgeted data for next year are the followings: A2 AI 20,000 $220 $130 10,000 S140 $100 Sales in units Sale price per unit Variable manufacturing costs Variable selling expenses Fixed MOH Fixed Selling expenses $30 $10 $600,000 $200,000 $400.000 $100,000 Additional information: a) All the fixed selling expenses are traceable to each products, b) The fixed MOH include the following traceable fixed costs for each product: $400,000 $300.000 c) The company is manufacturing at capacity and is selling all the units it produces d) All traceable fixed costs are avoidable costs in case the segment is dropped. REQUIRED: 1. Calculate Contribution margin per unit of each product 2. Calculate segment margin for each product