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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

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 $5,800 $3,800
Variable cost of goods sold (3,650) (2,550)
Manufacturing margin $2,150 $1,250
Variable selling expenses (932) (604)
Contribution margin $1,218 $646
Fixed expenses (570) (260)
Operating income $648 $386

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

Conquistador Hurricane
Sales unit volume 2,100 1,500

Question

How do you fill in the report to get the contribution margin ratio for each product?

Conquistador Hurricane
Sales
Variable cost of goods sold

Manufacturing margin
Variable selling expenses

Contribution margin
Contribution margin ratio

21%

17%

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