Variable Costing Income Statement for a Service Company East Coast Railroad Company transports commodities among three routes (city-pairs): Atlanta/Baltimore, Baltimore/Pittsburgh, and Pittsburgh/Atlanta. Significant costs, their cost behavior, and activity rates for April are as follows: Cost Amount Cost Behavior Activity Rate Labor costs for loading and unloading railcars $175,582 Variable $46.00 per railcar Fuel costs 460,226 Variable 12.40 per train-mile Train crew labor costs 267,228 Variable 7.20 per train-mile Switchyard labor costs 118,327 Track and equipment depreciation 194,400 Variable Fixed 31.00 per railcar Maintenance 129,600 $1,345,363 Fixed Operating statistics from the management information system reveal the following for April: Number of train-miles Number of railcars Revenue per railcar Atlanta/ Baltimore/ Pittsburgh/ Total Baltimore Pittsburgh Atlanta 12,835 10,200 14,080 37,115 425 2,160 1,232 3,817 $600 $275 $440 a. Prepare a contribution margin by route report for East Coast Railroad Company for the month of April. Compute the contribution margin ratio. Rounded to one decimal place. If required, use the minus sign to indicate a negative contribution margin. Revenues East Coast Railroad Company Contribution Margin by Route For the Month Ended April 30 Atlanta/Baltimore 350,000 X Baltimore/Pittsburgh Pittsburgh/Atlanta Total