Power Train Sports Inc. manufactures and sells two styles of All Terrain Vehicles (ATVs), the Mountain Monster and Desert Dragon, from a single manufacturing facility. The manufacturing facility operates at 100% of capacity. The following per-unit information is available for the two products: Mountain Desert Dragon Monster Sales price $5,200.00 $5,300.00 Variable cost of goods sold 3,240.00 3,450.00 Manufacturing margin $1,960.00 $1,850.00 Variable selling expenses 712.00 1,108.00 6 Contribution margin $1,248.00 $742.00 Fixed expenses 470.00 320.00 Income from operations $778.00 $422.00 In addition, the following sales unit volume information for the period is as follows: Desert Dragon Mountain Monster 4,800 Sales unit volume 4,650 Power Train Sports Inc. Score: 30/78 Contribution Margin by Product Mountain Desert Dragon Monster 2 Revenues 3 Variable cost of goods sold 4 Manufacturing margin 5 Variable selling expenses 6 Contribution margin 7 Contribution margin ratio