EA $10.$ LO $3\mathrm{.}4$ Salvador Manufacturing builds and sells snowboards, skis and poles. The sales price and variable cost for each are shown:

$\backslash$table$[[$Product$,\backslash$table$[[$Sellings price$],[$per unit$]],\backslash$table$[[$Variable cost$],[$per unit$]]],[$Snowboards$,$$$320\mathrm{.}00,$$$170\mathrm{.}00$