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$[[\backslash$table$[[$Sales$],[$Variable manufacturing and selling expenses$],[$Contribution margin$],[$Fixed expenses:$],[$Advertising$,$ traceable$],[$Depreciation of special equipment$],[$Salaries of product$-$line managers$],[$Allocated common fixed expenses$*],[$Total fixed expenses$],[$Net operating income $($loss$)]],\backslash$table$[[$Total$],[$$$300,000$