Exercise $13-2($Static$)$ Dropping or Retaining a Segment $[$LO$13-2]$

The Regal Cycle Compary manufactures treee types of bicycles$-$a dirt bave, a mountain bike, and a racing bike Devts on sales and experses for the past quarter follow

$\backslash$table$[[,$Total,Dift Blies,Nowntala Bikes,Facing Bias$],[$Sales$,$$ $300,000,$$$90,200,$$ $150,000,5$ ce$,$ ane$],[$Veriable minufactoring and selling expenses,$120,090,27,200,$ce$,$a$0$e$,33,000],[$Contritution margin,$180,000,6,,$ eve,$9$ e$,$ mep,$27,000],[$Fised expenses:,,,,$],[$Advertising$,$ Araceable,$3^3,000,28\mathrm{.}000,13,$ a$00,5,$a$00],[$Depreciation of special equipeent,$23,000,6,20$e$,3,$nee,$3,$pee$],[$Salarles of product$-1$ine makagers,$35,$ eee,$12,$ mee,$13,$me$,$se$,$ave$],[\backslash$table$[[$Allocated comeon $f1$ ixed enpensest$],[$tetal fined expenses$]],$ce$,$ eve,$18,$ ase,$10,$ mee,$1$