Piper Purse sells designer and everyday priced handbags. Top management is deciding which product line to emphasize. Company accountants have provided the following data:

$\backslash$table$[[$Average Sales Price,$\backslash$table$[[$Designer Per Everyday Per$],[$Item$],[$Item$]]],[$$$,258$$$,107],[$Average Variable Costs,,$93.,29],[$Average Contribution Margin,,$165,78],[$Average Fixed Costs $($allocated$),,28,],[$Average Onerating Income,$$,137$$$,71,$