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 $175,582 Variable Labor costs for loading and unloading railcars Fuel costs $46.00 per railcar 12.40 per train-mile 460,226 Variable Train crew labor costs 267,228 Variable 7.20 per train-mile 31.00 per railcar 118,327 Variable Switchyard labor costs Track and equipment depreciation Maintenance 194,400 Fixed 129,600 Fixed $1,345,363 Total Operating statistics from the management information system reveal the following for April: Atlanta/ Baltimore/ Pittsburgh/ Baltimore Pittsburgh Atlanta Number of train-miles 12,835 10,200 14,080 Number of railcars 425 2,160 1,232 37,115 3,817 Revenue per railcar $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. East Coast Railroad Company Contribution Margin by Route For the Month Ended April 30 Atlanta/Baltimore Baltimore/Pittsburgh Pittsburgh/Atlanta Total Revenues Variable costs: Labor costs for loading and unloading railcars & Fuel costs Train crew labor costs Switchyard labor costs Total variable costs Contribution margin S Contribution margin ratio % % % %