Textra 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 StandardDeluxe ro 111.00 Selling price per Variable expenses per racket racket $72.00 $90.00 Production Selling (5% of selling price) $21.60 3.60 $22.50 $ 4.50 5.55 $22.20 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 Per Month $ 120,000 119,000 60,000 Total $299,000 Sales, in units, over the past two months have been as follows April May Standard Deluxe 2,600 3,250 3,600 6,250 ro 5,600 4,800 Total 11,800 14,300