E21-25 & E21-26. thank you

E21-25 Using variable costing, service company Sherman Company provides carpet cleaning services to commercial and residential customers. Using the data below, determine the contribution margin ratio for each business segment, rounded to two decimal places: Commercial Total Service Revenue Variable Costs Contribution Margin Fixed Costs Operating Income $ 140,000 63,000 77,000 Residential $ 240,000 57,600 182,400 $ 380,000 120,600 259,400 15,000 $ 244,400 Notor Exercise E21-25 must be completed before attempting Exercise E21-26. E21-26 Using variable costing, service company Refer to Exercise E21-25. The commercial business segment provided services to 200 customers. The residential business segment provided services to 400 customers. Determine the average amount Sherman Company charged each type of customer for services, the average variable cost per customer, and the average contribution margin per customer, rounded to two decimal places. What caused the difference in contribu- tion margin in the two segments