PowerTrain 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:

Amount Descriptions
Contribution margin
Contribution margin ratio
Cost of goods sold
Fixed expenses
Gross profit
Manufacturing margin
Revenues
Variable cost of goods sold
Variable selling expenses

Mountain Desert Dragon Monster 2 Sales price 3Variable cost of goods sold 4 Manufacturing margin 5 Variable selling expenses 6 Contribution margin 5,400.00 3,255.00 $2,145.00 1,065.00 $1,080.00 485.00 $595.00 $5,300.00 3,400.00 $1,900.00 946.00 $954.00 305.00 $649.00 7 Fixed expenses 8Income from operations In addition, the following sales unit volume information for the period is as follows Mountain Monster Desert Dragon Sales unit volume 5,300 5,150