The following costs result from the production and sale of 4,200 drum sets manufactured by Tight Drums Company for the year ended December 31, 2017. The drum sets sell for $270 each. The company has a 25% income tax rate.

Variable production costs
Plastic for casing $ 88,200
Wages of assembly workers 361,200
Drum stands 126,000
Variable selling costs
Sales commissions 79,800
Fixed manufacturing costs
Taxes on factory 12,000
Factory maintenance 24,000
Factory machinery depreciation 84,000
Fixed selling and administrative costs
Lease of equipment for sales staff 24,000
Accounting staff salaries 74,000
Administrative management salaries 154,000

Prepare a contribution margin income statement for the company.
Compute its contribution margin per unit and its contribution margin ratio

Identify the management, organization, and technology factors responsible for slow adoption rates of internal corporate social networks.when a company decides to launch a social networking program the management, all need to be on board with the launch. from the ceo down to the shift or assistant manager everyone needs to know its coming and be excited. the organization of such a launch needs to be mapped out, and training provided for the new systems. within the company, they need to make sure the technology at hand (computers, tablets, and company phones), are all compatible with the system. when a company launches a new system, and the find that the employees are not adopting it, they need to investigate the reasons. is the management at all level's onboard? did we organize the launch properly? do we have the right technology for the system? things can goeither way but if

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