Arctic Cat, Inc. engages in the design, engineering, manufacture, and marketing of snowmobiles and all-terrain vehicles (ATVs) under the Arctic Cat brand name. As of March 31, 2006, it produced 53 models of snowmobiles and 26 models of ATVs. In addition, the company provides Arctic Cat snowmobile and ATV parts, garments, and accessories. Replacement parts and accessory items include electric start and reverse kits, luggage racks and bags, backrests, machine covers, windshields, and colored accessories. Other items comprise maintenance supplies, such as oil and fuel additives, track studs, and carbide runners. Arctic Cat’s ATV parts and accessories include winch kits, snow...