Topper Sports, Incorporated, 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:

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

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

Required:

$1-$a$.$ Prepare contribution format income statements for April.

$1-$b$.$ Prepare contribution format income statements for May.

Compute the Racket Division's break$-$even point in dollar sales for April.

Would the break$-$even point be higher or lower with May's sales mix than with April's sales mix?

Assume that sales of the Standard racket increase by $$21,200.$ What would be the effect on net operating income?

What would be the effect if Pro racket sales increased by $$21,200?$ Do not prepare income statements; use the

incremental analysis approach in determining your answer.

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Req $1$A

Req $1$B

Req $3$

Req $4$

Req $5$

Assume that sales of the Standard racket increase by $$21,200.$ What would be the effect on net operating income? What

would be the effect if Pro racket sales increased by $$21,200?$ Do not prepare income statements; use the incremental analysis

approach in determining your answer.