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$[[$Sales$,$Total,Dirt Bikes,$\backslash$table$[[$Mountain$],[$Bikes$]],$Racing B$1$kes$],[$Variable manufacturing and selle,$$925,,$$$267,000,$$$48,,$$$250,000$