$\backslash$table$[[,$Total,Dirt Bikes,Bikes,Racing Bikes$],[$Sales$,$$ $923,000,$$ $263,000,$$ $405,000,$$ $255,000],[$Variable manufacturing and selling expenses,$473,000,118,000,197,000,158,000],[$Contribution margin,$450,000,145,000,208,000,97,000],[$Fixed expenses:$],[$Advertising$,$ traceable,$69,900,8,800,40,600,20,500],[$Depreciation of special equipment,$43,500,20,200,7,500,15,800],[$Salaries of product$-$line managers,$114,400,40,600,38,400,35,400],[$Allocated common fixed expenses$*,184,600,52,600,81,000,51,000],[$Total fixed expenses,$412,400,122,200,167,500,122,700],[$Net operating income $($loss$),$$ $37,600,$$ $22,800,$$ $40,500,$$ $(25,700)$