Outdoor Luggage, Inc., makes high$-$end hard$-$sided luggage for sports equipment. Data concerning three of the company's most popular models appear below.

$\backslash$table$[[,\backslash$table$[[$Ski$],[$Guard$]],\backslash$table$[[$Golf$],[$Guard$]],\backslash$table$[[$Fishing$],[$Guard$]]],[$Selling price per unit,$$,300,$$$,300,255],[$Variable cost per unit,$$,130,$$$,150,$$