$\backslash$table$[[,,$Mountain$],[,$Total,Dirt Bikes,Bikes,Racing Bikes$],[$Variable manufacturing and selling expenses,$478,000,120,000,205,000,153,000],[$Fixed expenses:$],[$Advertising$,$ traceable,$70,400,9,000,40,700,20,700],[$Depreciation of special equipment,$43,400,20,300,7,900,15,200],[$Salaries of product$-$line managers,$116,000,40,800,38,500,36,700],[$Net operating income $($loss$),$$$33,800,$$$25,100,$$$28,700,$$$(20,000)$ The Regal Cycle Company manufactures three types of bicycles$$a 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$