17. Athletic Sports, Inc., produces high-quality sports equipment. The company's Racket Division manufactures two tennis rackets-the Standard and the Deluxe-that are widely used in amateur play, Selected information on the rackets is given below: Standard Deluxe $84.00 Selling price per racket $47.70 Variable expenses per racket Production $21.40 $28.10 Selling $2.45 $5.50 Sales in units over the past two months have been as follows: Standard Deluxe April 5,000 3,000 May 4,000 3,500 All sales are made through the company's own retail outlets. The Racket Division has the following fixed costs: Per Month Fixed production costs $107,000 Advertising expense 101,000 Administrative salaries 50,000 $258,000 Total Compute the Racket Division's break-even point in dollar sales for April. A. $460,185.43 B. $430,000.00 c. $467,920.13 D. $469,090.91 E. $516,000.00