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: 84.00 Standard 47.70 Deluxe 84.00 47.10 $ $ Selling price per racket Variable expenses per racket: Production Sales commission 28.10 $ $ 50.96 $ $ 21.40 2.45 5.50 501 CH 23.85 Sales in units over the past two months have been as follows: Standard April 5,000 May 4,000 Deluxe 3,000 3,500 All sales are made through the company's own retail outlets. The Racket Division has the following fixed costs: $ Fixed production costs Advertising expense Administrative salaries Total Per Month 107,000 101,000 50,000 258,000 238,500 2385 252,006 50.94 Compute the Racket Division's break-even point in dollar sales for April. A $ 460,185 B $ 430,000 C S 467.920 S 469,091 516,000 238500 + 252,00