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:

$\backslash$table$[[,$Standard,Deluxe,Pro$],[$Selling price per racket,$40\mathrm{.}00,$$$60\mathrm{.}00,90\mathrm{.}00],[$Variable expenses per racket:,,,$],[$Production$,22\mathrm{.}00,$$$27\mathrm{.}00,$$$31\mathrm{.}50$