Exercise $13-2($Algo$)$ Dropping or Retaining a Segment $[$L$013-2]$

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

$\backslash$table$[[,,,$Mountain,$],[$Sales$,$Total,Dirt Bikes,Bikes,Racing Bikes$],[$Variable manufacturing and selling expenses,$$925,000,$$$267,000,$$$403,000,$$$255,000$