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 $ 926,000 $ 266,000 $ 402,000 $ 258,000 Variable manufacturing and selling expenses 477,000 116,000 207,000 154,000 Contribution margin 449,000 150,000 195,000 104,000 Fixed expenses: Advertising, traceable 70,600 8,800 40,900 20,900 Depreciation of special equipment 43,700 20,400