Topper Sports, Incorporated, produces high$-$quality sports equipment. The company's Racket Division manufactures three tennis

rackets$-$Standard, Deluxe, and Pro$-$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 were 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.

Will 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 $$23,000.$ What would be the effect on net operating income? What would be

the effect if Pro racket sales increased by $$23,000?$ Do not prepare income statements; use the incremental analysis approach in

determining your answer.

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