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Contribution Margin by Segment The following data are for Elm Leaf Apparel: East West Sales volume (units): Product Xx 9,200
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--Requirement [a] and [b]

A Product YY Sales Revenue $147,500 (3000 units x $18)+(5500 units x $17)
B Product YY Variable cost $93,500 (3000 units x $11)+(5500 units x $11)
C = A - B Contribution margin for Product YY $54,000 Answer [a]
A West Region sales revenue $197,500 (8000 units x $13)+(5500 units x $17)
B West region Variable cost $132,500 (8000 units x $9)+(5500 units x $11)
C = A- B Contribution margin for West Region $65,000 Answer [b]
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