Ralph owns a small pizza restaurant, where he works full-time in the kitchen. his total revenue last year was $100,000, and his rent was $3,000 per month. he pays his one employee $2,000 per month, and the cost of ingredients and overhead averages $500 per month. ralph could earn $35,000 per year as the manager of a competing pizza restaurant nearby. his total explicit costs for the year were

Aaron corporation, which has only one product, has provided the following data concerning its most recent month of operations: selling price $ 102 units in beginning inventory 0 units produced 4,900 units sold 4,260 units in ending inventory 640 variable costs per unit: direct materials $ 20 direct labor $ 41 variable manufacturing overhead $ 5 variable selling and administrative expense $ 4 fixed costs: fixed manufacturing overhead $ 64,200 fixed selling and administrative expense $ 2,900 the total contribution margin for the month under variable costing is: