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:

selling price per racket

Variable expenses per racket!

Production

selling $(5$t of selling price$)$

$$4\mathrm{.}50$

$$5\mathrm{.}00$

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.

Answer is not complete.

Complete this question by entering your answers in the tabs below.

Prepare contribution format income statements for April. $($Round "Total percent" answers to $1$ decimal place$)$