Topper Sports, Inc., produces high-quality sports equipment. The companys Racket Division manufactures three tennis racketsthe Standard, the Deluxe, and the Prothat are widely used in amateur play. Selected information on the rackets is given below:

	Standard		Deluxe		Pro
Selling price per racket	$	45.00	$	70.00	$	100.00
Variable expenses per racket:
Production	$	27.00	$	35.00	$	36.00
Selling (5% of selling price)	$	2.25	$	3.50	$	5.00

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

	Per Month
Fixed production costs	$	138,000
Advertising expense		118,000
Administrative salaries		68,000
Total	$	324,000

Sales, in units, over the past two months have been as follows:

	Standard	Deluxe	Pro	Total
April	2,000	1,000	5,000	8,000
May	8,000	1,000	3,000	12,000

3. Compute the Racket Divisions break-even point in dollar sales for April.