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$[[,$Total,Dirt Bikes,$\backslash$table$[[$Mountain$],[$Bikes$]],$Racing Bikes$],[\backslash$table$[[$Vales$],[$Variable manufacturing and selling expenses$]],\backslash$table$[[922,000],[482,000]],\backslash$table$[[$$$266,000$