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 $5,600 $4,200 Variable cost of goods sold (4,160) (2,810) Manufacturing margin $2,440 $1,390 Variable selling expenses (988) (802) Contribution margin $1,452 $588 Fixed expenses (680) (240) > Operating income $772 $348 In addition, the following sales unit volume information for the period is as follows: Conquistador Hurricane Sales unit volume 3,500 2,600