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.

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