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A Division Sold 200,000 Calculators During 2017 How Much Is the Unit Contribution Margin?
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A division sold 200,000 calculators during 2017:  Sales $2,000,000 Variable costs:  Materials $380,000 Order processing 150,000 Billing labor 110,000 Selling expenses 60,000 Total variable costs 700,000 Fixed costs 1,000,000\begin{array}{lr}\text { Sales }&&\$2,000,000\\\text { Variable costs: }\\\text { Materials } & \$ 380,000 \\\text { Order processing } & 150,000 \\\text { Billing labor } & 110,000 \\\text { Selling expenses } & 60,000\\\text { Total variable costs }&&700,000\\\text { Fixed costs }&&1,000,000\end{array} How much is the unit contribution margin?


Definitions:

Social Loafing

The phenomenon where individuals exert less effort to achieve a goal when they work in a group compared to when they work alone.

Ringlemann Effect

The phenomenon where individual effort tends to decrease as group size increases, often due to coordination and motivation problems.

Work Less Hard

A reduction in the effort or intensity with which an individual or group engages in their tasks or duties.

Risky Decisions

Choices made under conditions of uncertainty, where outcomes can include significant losses or gains.

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