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:

Mountain Monster Desert Dragon

Sales Price 5500.00 5300.00

Variable cost of goods sold 3290.00 3300.00

Manufacturing margin 2210.00 2000.00

variable selling expenses 1000.00 1152.00

contribution margin 1210.00 848.00

fixed expenses 475.00 320.00

income from operations 735.00 528.00

In addition, the following sales unit volume information for the period is as follows:

Mountain Monster Desert Dragon

Sales unit volume 5,000 4,850

contribution marginby product report. Calculate the contribution margin ratio for each.

Power Train Sports Inc.

Contribution Margin by Product

Mountain Monster Desert Dragon

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