For the year ending december 31, 2020, waterway company accumulates the following data for the plastics division which it operates as an investment center: contribution margin—$669,900 budget, $685,225 actual; controllable fixed costs—$298,200 budget, $303,200 actual. average operating assets for the year were $2,065,000. prepare a responsibility report for the plastics division beginning with contribution margin for the year ending december 31, 2020. (

Aproperty title search firm is contemplating using online software to increase its search productivity. currently an average of 40 minutes is needed to do a title search. the researcher cost is $2 per minute. clients are charged a fee of $400. company a's software would reduce the average search time by 10 minutes, at a cost of $3.50 per search. company b's software would reduce the average search time by 12 minutes at a cost of $3.60 per search. which option would have the higher productivity in terms of revenue per dollar of input?