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 : Selling Price Per Unit : $40 Deluxe : $84.00

Variable Expenses Per Racket :

Production : Standard : $21.40 Deluxe : $28.10

Selling (5% of selling Price) Standard : $2.60 Deluxe : $5.50

Sales in units for April are given below :

Standard : 5,000 Deluxe : 3,000

All sales are mades through company's own retail outlets. The Racket Division has the following fixed costs :

Per Month :

Fixed Production Costs : $107,000

Advertising Expense : $80,000

Adminstrative Salaries : $40,000

Total : $227,000

Question : Compute the Racket Division's break even point in dollar sales for April :

A) $428,693.84 B) $378,333.33 C) $443.788.93 D) $454,000 E) $567,500

I NEED DETAILED HELP WITH STEPS AND SOLUTION PLEASE :)