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

	Conquistador		Hurricane
Sales price	$6,800		$4,000
Variable cost of goods sold	(4,280)		(2,680)
Manufacturing margin	$2,520		$1,320
Variable selling expenses	(1,228)		(680)
Contribution margin	$1,292		$640
Fixed expenses	(610)		(260)
Operating income	$682		$380

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

	Conquistador		Hurricane
Sales unit volume	3,000		2,100

Question Content Area

a. Prepare a contribution margin by product report. Compute the contribution margin ratio for each product as a whole percent.