MOULINEGIDI Racing Total BIKES BIKES BIKES GALES $ 435, 000 5268, 000 5 410, 000 258 , 000 Variable manufacturing and selling 465, 000 1 12 , 000 195 , 000 150, 000 Contribution mary 1 1 1 4 71 , OOD 156 , 000 215, 000 100, OOD Fixed EXPENSES ! Advertising , traceable $, 400 40 , 40 0 20, 200 DEPRECIation OF SPECIAL Equipment* $3, 400 20, 600 7 , 600 15 , 200 Salaries Of product- LINE manager'S 1 1 4 , 400 40 , 700 38 , 600 35, 100 Allocated common fixed EXPENSES* 187, 200 $2, OOD 5 1 , 600 Total Fixed EXPENSES 414, OOD 123 , 30 0 122, 100 Net Operating income / LOSS ! 57 , 000 32 , 700 5 45, 400 $ 122 , 100 1