Exercise $13-2($Static$)$ Dropping or Retaining a Segment $[$LO$13-2]$

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,$$300,000,$$$90,000,$$$150,000,$$$60,000$