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 $6,400 $4,200 Variable cost of goods sold (4,030) (2,810) Manufacturing margin $2,370 $1,390 Variable selling expenses (1,282) (802) Contribution margin $1,088 $588 Fixed expenses (510) (240) Operating income $578 $348 In addition, the following sales unit volume information for the period is as follows: Sales unit volume Conquistador 2,900 Hurricane 2,000 a. Prepare a contribution margin by product report. Compute the contribution margin ratio for each product as a whole percent. Galaxy Sports Inc. Contribution Margin by Product