Calculate the gpa of a student with the following grades: b ( hours), d (44 hours), f (99 hours). note that an a is equivalent to 4.04.0, a b is equivalent to a 3.03.0, a c is equivalent to a 2.02.0, a d is equivalent to a 1.01.0, and an f is equivalent to a 00. round your answer to two decimal places.

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