Topper Sports, Incorporated, produces hight-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 in the rackets is given below:

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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 retall 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. 3. Compute the Racket Division's break-even point in dollar sales for April. 4. Would the break-even point be higher or lower with May's sales mix than with April's sales mix? 5. Assume that sales of the Standard racket increase by $22,400. What would be the effect on net operating income? What would be the effect if Pro racket sales increased by $22,400 ? Do not prepare income statements; use the incremental analysis approach in determining your answer. Topper Sports, Incorporated Income Statement for May Compute the Racket Division's break-even point in dollar sales for April. (Round intermediate percentage clculations to 1 decimal place and final answer to the nearest whole dollar.) Would the break-even point be higher or lower with May's sales mix than with April's sales mix? \begin{tabular}{|l|} \hline Higher \\ \hline Lower \end{tabular} Assume that sales of the Standard racket increase by $22,400. What would be the effect on net operating income? What would be the effect if Pro racket sales increased by $22,400? Do not prepare income statements; use the incremental analysis approach in determining your