PowerTrain Sports Inc. manufactures and sells two styles of All Terrain Vehicles (ATVs), the Mountain Monster, and Desert Dragon from a single manufacturing facility. The manufacturing facility operates at 100% of capacity. The following per unit information is available for the two products:

In addition, the following sales unit volume information for the period is as follows:

a. Prepare a contribution margin by product report. Calculate the contribution margin ratio for each product as a whole percent, rounded to two decimal places.
b. What advice would you give to the management of PowerTrain Sports Inc. regarding the relative profitability of the two products?

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Sales price Variable cost of goods sold Manufacturing margin Variable selling expenses Contribution margin Fixed expenses Income from operations Mountain Monster $5,400 3,285 $2,115 1,035 1,080 485 595 Desert Dragon $5,250 3,400 $1,850 905 945 310 635 Mountain Monster Desert Dragon 4,850 Sales unit volume 5,000