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 2014, are as follows:

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

a. Prepare a contribution margin by route report for East Coast Railroad Company for the month of April. 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 Labor costs for loading and unloading railrs Fuel costs Train crew labor costs Switchyard labor costs Trackandequipment depreciation Maintenance Amount Cost Behavior Activity Rate 175,582 460 226 267,228 118,327 194,400 129,600 $1.345.363 ariable Variable Variable Variable ixed ixed $46.00 per railcar 12.40 per train-mile 7.20 per train-mile 31.00 per railcar Atlanta Baltimore Pittsburgh Baltimore Pittsbugh Atlanta Total Number of train-miles Number of railcars Revenue per rail car 12,835 425 $600 10,200 2,160 $275 14,020 1,232 $440 37,115 3,817