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 $5,000 $3,200 (3,150) (2,140) Sales price Variable cost of goods sold Manufacturing margin Variable selling expenses Contribution margin $1,850 $1,060 (700) (612) $1,150 $448