P 1. 1. Cost to make: $1,200,000

P 2. 1. Contribution margin: $6,420

P 3. 1. Operating loss if Baseball line is dropped: ($50,000)

P 4. 2. Contribution margin per machine hour for AZ1: $2.40

P 5. 1. Contribution margin per hour for phone calls: $130

P 6. 3. Operating income from further processing, bagel sandwich: $.50

P 7. 1. Segment margin for Solciecz: $223,560

P 8. 2. $68.20