Mountain Goat Cycles makes saddlebags for bicycles called panniers. These panniers come in two models-a touring model and a mountain model. Cost and revenue data for the two models of panniers follow: Selling price per unit Variable cost per unit. Contribution margin per unit Contribution margin (CM) ratio.... Mountain Touring Pannier Pannier $25 10 $15 60% $30 18 $12 40% The mountain pannier requires two minutes of machine time per unit, and the touring pannier requires one minute of machine time per unit. Required: Decide which product is more profitable and should be emphasized.