Use the following contribution margin statement:

	Product A	Product B	Total
sales volume (units)	100	180	280
Revenue	$40,000	$240,000	$280,000
Variable costs:
direct materials	$8,000	$16,000	$24,000
direct labor	$16,000	$40,000	$56,000
Contribution margin	$16,000	$184,000	$200,000
Fixed costs			$168,000
Profit			$32,000

(a) allocate the shared fixed costs ($168,000) among product A and product B, using direct labor dollars as the allocation basis. allocation rate=$ per DL$ FC allocated to A=$ FC allocated to B=$ (b) using the allocated costs from (a), compute the profit margin for product A and product B. If you get a negative number, enter it with a minus sign, i.e., enter negative $1000 as -1000, not as ($1000) profit margin for A=$ profit margin for B=$ d) allocate the shared fixed costs ($168,000) among product A and product B, using the number of units as the allocation basis. allocation rate=$ per unit FC allocated to A=$ FC allocated to B=$