the answer is C but i dont know how to get C

l9 Athletic Sports, Inc., produces high-quality sports equipment. The company's Racket Division manufactures two tennis rackets the Standard and the Deluxethat are widely used in amateur play. Selected information on the rackets is given below: Standard Deluxe Selling price per racket $ 47.70 $ 84.00 Variable expenses per racket: Production $ 21 .40 $ 28.10 Selling '5 2.45 $ 5.50 Sales in units over the past two months have been as follows: Standard Deluxe April 5,000 3,000 May 4,000 3,500 All sales are made through the company's own retail outlets. The Racket Division has the following xed costs: Per Month Fixed production costs $ 107,000 Advertising expense 101,000 Administrative salaries 50,000 Total $ 258,000 Compute the Racket Division's break-even point in dollar sales for April. A. $ 460,185.43 B. $ 430,000.00 C. $ 467,920.13 D. $ 469,090.91 E. $ 516,000.00