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 $ 927,000 $ 268,000 $ 406,000 $ 253,000 Variable manufacturing and selling expenses 465,000 119,000 195,000 151,000 Contribution margin 462,000 149,000 211,000 102,000 Fixed expenses: Advertising, traceable 69,700 8,200 40,600 20,900 Depreciation of special equipment 43,600 20,600