$\backslash$table$[[,$Total,Dirt Bikes,Mountain Bikes,Racing Bikes$],[$Sales$,$$ $930,000,$$ $266,000,$$ $404,000,$$ $260,000],[$Variable manufacturing and selling expenses,$469,000,113,000,200,000,156,000],[$Contribution margin,$461,000,153,000,204,000,104,000],[$Fixed expenses:$],[$Advertising$,$ traceable,$70,500,8,800,40,900,20,800],[$Depreciation of special equipment,$44,000,20,900,7,800,15,300],[$Salaries of product$-$line managers,$115,500,40,400,38,300,36,800],[$Allocated common fixed expenses$*,186,000,53,200,80,800,52,000],[$Total fixed expenses,$416,000,123,300,167,800,124,900],[$Net operating income $($loss$),$$ $45,000,$$ $29,700,$$ $36,200,$$ $(20,900)$