The Regal Cycle Company manufactures three types of bicycles $-$ a dirt bike, a mountain bike, and a racing bike. Data on sales and expenses for the past quarter follow:

$\backslash$table$[[,,,$Mountain,$],[$Sales$,$Total,Dirt Bikes,Bikes,Racing Bikes$],[$Variable manufacturing and selling expenses,$$923,000,$$$265,000,$$$407,000,$$$251,000$