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 $5,000 $3,200 Variable cost of goods sold (3,150) (2,140) Manufacturing margin $1,850 $1,060 Variable selling expenses (750) (452) Contribution margin $1,100 $608 Fixed expenses (520) (240) Operating income $580 $368 In addition, the following sales unit volume information for the period is as follows: Sales unit volume Conquistador 2,700 Hurricane 2,000