Exercise 11-2 Dropping or Retaining a Segment [LO11-2] 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 $ 924,000 $ 264,000 $ 409,000 $ 251,000 Variable manufacturing and selling expenses 470,000 117,000 195,000 158,000 Contribution margin 454,000 147,000 214,000 93,000 Fixed expenses: