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 (1,050) (604) Contribution margin $1,240 $646 Fixed expenses (580) (260) Operating income $660 $386 In addition, the following sales unit volume information for the period is as follows: Conquistador Hurricane Sales unit volume 1,900 1,400 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 Conquistador Hurricane