Welcome Services, Inc. provides catering services. The company has three segments: Standard, Deluxe, and Premium. The company provides the following data for its three segments for the month of July:

Standard Deluxe Premium No. of customers 30 20 40 Service revenue $9,000 $8,200 $8,600 Variable costs $5,500 $3,800 $4,200

The total fixed costs for the month amounts to $2,500.

Requirements: a) Calculate the contribution margin ratio for each business segment. b) Compute the service revenue per customer, variable cost per customer, and contribution margin per customer for each business segment.

Answer: Standard Deluxe Premium Service revenue _____9,000__ __8,200____ 8,600_ ______ Variable costs ____5,500___ __3,800_____ _4,200_____ Contribution margin _______ _______ ______ Fixed cost Operating income Contribution margin ratio _______ ______ ______ Service revenue per customer _______ ______ ______ Variable cost per customer _______ ______ ______ Contribution margin per customer _______ ______ ______