Problem 5-28 (Algo) Sales Mix; Multiproduct Break-Even Analysis [LO5-9] Topper Sports, Inc., produces high-quality sports equipment. The company's Racket Division manufactures three tennis rackets-the Standard, the Deluxe, and the Pro-that are widely used in amateur play. Selected information on the rackets is given below: Selling price per racket Variable expenses per racket: Production Selling (5% of selling price) Standard $ 65.00 Deluxe $100.00 Pro $145.00 $ 39.00 $42.00 $ 58.00 $ 3.25 $ 5.00 $ 7.25 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 $ 154,000 134,000 84,000 $372,000 Sales, in units, over the past two months have been as follows: Standard Deluxe Pro Total April May 2,000 1,000 5,000 8,000 8,000 1,000 3,000 12,000 Required: 1-a. Prepare contribution format income statements for Anril.