Product Profitability Analysis Galaxy Sports Inc. manufactures and sells two styles of All Terrain Vehicles (ATVS), the Conquistador and Hurricane, from a single manufacturing facility. The manufacturing facility operates at 100% of capacity. The following per-unit information is available for the two products: Conquistador Hurricane Sales price $5,200 $3,200 Variable cost of goods sold (3,280) (2,140) |Manufacturing margin $1,920 $1,060 Variable selling expenses (1,036) (548) Contribution margin $884 $512 Fixed expenses (420) (200) Operating income $464 $312 In addition, the following sales unit volume information for the period is as follows: Sales unit volume Conquistador 2,000 Hurricane 1,500