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,Racing Bikes$],[$Sales$,$Total,Dirt Bikes,Bikes,B$],[$Variable manufacturing and selling expenses,$$923,000,$$$267,000,$$$405,000,$$$251,000$