Phil Morris holds an executive position at The Martin Group. Phil has improved the quality of the data gathered by the organization and has also created a model to decrease the cost of managing data while increasing the value of the data gathered. Based on this description, what position does Phil hold at The Martin Group

Aaron corporation, which has only one product, has provided the following data concerning its most recent month of operations: selling price $ 102 units in beginning inventory 0 units produced 4,900 units sold 4,260 units in ending inventory 640 variable costs per unit: direct materials $ 20 direct labor $ 41 variable manufacturing overhead $ 5 variable selling and administrative expense $ 4 fixed costs: fixed manufacturing overhead $ 64,200 fixed selling and administrative expense $ 2,900 the total contribution margin for the month under variable costing is: