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 $6,200 $3,800 Variable cost of goods sold (3,910) (2,550) Manufacturing margin $2,290 $1,250 Variable selling expenses (1,298) (680) Contribution margin $992 $570 Fixed expenses (470) (230) Operating income $522 $340 In addition, the following sales unit volume information for the period is as follows: Conquistador Hurricane Sales unit volume 3,500 2,500 a. Prepare a contribution margin by product report. Compute the contribution margin ratio for each product as a whole percent