Exercise $13-2($Algo$)$ Dropping or Retalning a Segment $[$LO$13-2]$

The Regal Cycle Company manufactures three types of bicycles$-$a dir bike, a mountain bike, and a racing bike. Data on sales and expenses for the past quarter follow:

$\backslash$table$[[\backslash$table$[[$Sales$],[$Variable manufacturing and selling expenses$],[$Contribution margin$]],$Total,Dirt Bikes,Bikes,Racing Bikes$],[\backslash$table$[[3921,600],[473,000]],\backslash$table$[[1264,090],[117,090]],\backslash$table$[[3405,600],[198,600]],158,600],[448,020,147,608,297,600,94,600],[$Fixed expenses:,,,,$],[$Advertising$,$ traceable,$69,6e0,8,600,40,700,20,306],[$Depreciation of special equipment,$44,109,20,900,7,700,15,500],[$Salaries of product$-$line sanagers,$114,690,46,409,38,300,35,390],[$Allocated common fixed expenses,$\frac{184,200}{411,900},52,600,81,600,50,400],[$Total fixed expenses,$\frac{411,900}{3\mathrm{.}36,180},122,790,167,708,$