Jennifer makes cupcakes to sell at the local farmers market along with her own cookbook which she recently finished creating. On a recent Saturday, Jennifer sold all 473 cupcakes she made at a cost of $2.50 each. The cost of all ingredients used to make the cupcakes was $97.82. Jennifer only sold 27 cookbooks for $18 each, with the costs of production and licensing costing her $2,200. The Farmers market charged her $200 for use of the booth for the entire day. Required:
What is Jennifer's profitability?

Garfield corporation is considering building a new plant in canada. it predicts sales at the new plant to be 50,000 units at $5.00/unit. below is a listing of estimated expenses. category total annual expenses % of annual expense that are fixed materials $50,000 10% labor $90,000 20% overhead $40,000 30% marketing/admin $20,000 50% a canadian firm was contracted to sell the product and will receive a commission of 10% of the sales price. no u.s. home office expenses will be allocated to the new facility. the contribution margin ratio for garfield corporation is