1. Variable Costs, Contribution Margin, Contribution Margin Ratio

   Super-Tees Company plans to sell 15,000 T-shirts at $17 each in the coming year. Product costs include:

   Direct materials per T-shirt	$5.95
   Direct labor per T-shirt	$1.19
   Variable overhead per T-shirt	$0.51
   Total fixed factory overhead	$45,000

   Variable selling expense is the redemption of a coupon, which averages $0.85 per T-shirt; fixed selling and administrative expenses total $16,000.

   Required:

   1. Calculate the following values: Round dollar amounts to the nearest cent and round ratio values to three decimal places (express the ratio as a decimal rather than a percentage).

   a. Variable product cost per unit	$fill in the blank cb9ae9044077ff0_1
   b. Total variable cost per unit	$fill in the blank cb9ae9044077ff0_2
   c. Contribution margin per unit	$fill in the blank cb9ae9044077ff0_3
   d. Contribution margin ratio	fill in the blank cb9ae9044077ff0_4
   e. Total fixed expense for the year	$fill in the blank cb9ae9044077ff0_5

   2. Prepare a contribution-margin-based income statement for Super-Tees Company for the coming year. If required, round your per unit answers to the nearest cent.

   Super-Tees Company
   Contribution-Margin-Based Operating Income Statement
   For the Coming Year
   	Total	Per Unit
   	$fill in the blank bd519f028fb404a_2	$fill in the blank bd519f028fb404a_3
   	fill in the blank bd519f028fb404a_5	fill in the blank bd519f028fb404a_6
   	$fill in the blank bd519f028fb404a_8	$fill in the blank bd519f028fb404a_9
   	fill in the blank bd519f028fb404a_11
   	$fill in the blank bd519f028fb404a_13

   3. What if the per unit selling expense increased from $0.85 to $1.85? Calculate new values for the following: Round dollar amounts to the nearest cent and round ratio values to four decimal places (express the ratio as a decimal rather than a percentage):

   a. Variable product cost per unit	$fill in the blank 62163c02400405a_1
   b. Total variable cost per unit	$fill in the blank 62163c02400405a_2
   c. Contribution margin per unit	$fill in the blank 62163c02400405a_3
   d. Contribution margin ratio	fill in the blank 62163c02400405a_4
   e. Total fixed expense for the year	$fill in the blank 62163c02400405a_5