Bluebird 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

Selling price per racket $46.00 $84.00

Variable expenses per racket:

Production $13.80 $50.40

Sales commission 5% 5% of price

Sales in units in the second quarter have been as follows:

Standard Deluxe

April 9,000 3,000

May 4,500 5,500

June 3,500 3,800

All sales are made through the companys own retail outlets. The Racket Division has the following quarterly fixed costs:

Standard Deluxe

Total fixed costs $285,000 $285,000

Keeping the sales mix unchanged, which amount is closest to the Break-Even dollar sales of the Racket Division for April?

The answer is $354,156.