The Regal Cycle Company manufactures three types of bicyclesa dirt bike, a mountain bike, and a racing bike. Data on sales and expenses for the past quarter follow: Total Dirt Bikes Mountain Bikes Racing Bikes Sales $ 919,000 $ 263,000 $ 404,000 $ 252,000 Variable manufacturing and selling expenses 481,000 116,000 207,000 158,000 Contribution margin 438,000 147,000 197,000 94,000 Fixed expenses: Advertising, traceable 69,800 8,800 40,300 20,700 Depreciation of special equipment 43,800 20,700