Complete the Table Below for Contribution Margin Per Unit,total Contribution

question 191

Essay

Complete the table below for contribution margin per unit,total contribution margin and contribution margin ratio.
$$\begin{array} { | l | r | r | } \hline & { \text { Alpha } } & { \text { Beta } } \\\hline \text { Number of units } & 2,460 & 12,800 \\\hline \text { Sales price per unit } & \$ 21 & \$ 78 \\\hline \text { Variable costs per unit } & \$ 10 & \$ 32 \\\hline \textbf { Calculate: } & & \\\hline \textbf { Contribution margin per unit } & & \\\hline \textbf { Total contribution margin } & & \\\hline \textbf { Contribution margin ratio } & & \\\hline\end{array}$$

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Definitions:

Equivalent Units

A concept used in process costing that converts partially completed units into a number of fully completed units.

In Process

A term that describes items or activities that are currently underway but not yet completed, often used in manufacturing and project management.

Conversion Cost

Refers to the combination of labor and manufacturing overhead costs incurred to convert raw materials into finished goods.

Equivalent Unit

It is a concept used in cost accounting to express the amount of work done on incomplete products in terms of fully completed units.