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 $5,400 $3,200 Variable cost of goods sold (3,400) (2,140) Manufacturing margin $2,000 $1,060 Variable selling expenses (758) (484) Contribution margin $1,242 $576 Fixed expenses (580) (230) Operating income $662 $346 In addition, the following sales unit volume information for the period is as follows: Sales unit volume Conquistador 1,800 Hurricane 1,300 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