Eastern 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 May 2010 are as follows:

Operating statistics from the management information system reveal the following for May:

a. Prepare a contribution margin by route report for Eastern Railroad Company for the month of May. Calculate the contribution margin ratio in whole percent's, rounded to one decimal place.
b. Evaluate the route performance of the railroad using the report in(a).

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Cost Amount Cost Behavior Activity Rate Labor costs for loading and unloading railcars Fuel costs Train crew labor costs Switchyard labor costs Track and equipment depreciation Maintenance $141,440 Variable Variable Variable Variable Fixed Fixed $42.50 per railcar 385,280 220,160 96,512 180,000 120,000 11.20 per train-mile 6.40 per train-mile 29.00 per railcar Baltimore Pittsburgh/ Baloe Pittsburgh Atlanta Total Number of train-miles Number of railcars Revenue per railcar 12,080 384 $512 9,520 1,904 $256 12,800 1,040 $408 34,400 3,328