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 Selling price per racket Variable expenses per racket: Production Selling (5% of selling price) Standard $ 60.00 Deluxe $ 90.00 Pro $ 100.00 $36.00 $45.00 $36.00 $ 3.00 $ 4.50 $5.00 All sales are made through the company's own retail outlets. The Racket Division has the following fixed costs: Fixed production costs Advertising expense Administrative salaries Total Per Month $ 134,000 114,000 64,000 $ 312,000 Sales, in units, over the past two months were as follows: April May Standard 2,000 Deluxe 1,000 8,000 1,000, Pro 5,000 3,000 Total 8,000 12,000 Required: 1-a. Prepare contribution format income statements for April. Chec