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 $ 929,000 $ 267,000 $ 408,000 $ 254,000 Variable manufacturing and selling expenses 462,000 113,000 191,000 158,000 Contribution margin 467,000 154,000 217,000 96,000 Fixed expenses: Advertising, traceable 69,400 8,200 40,500 20,700 Depreciation of special equipment 44,100 20,700