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,$\backslash$table$[[$Bikes$]],$Racing Bikes$],[$Variable manufacturing and selling expenses,$$930,000,$$$270,000,$$$401,000,$$$259,000$