Carbex, inc., produces cutlery sets out of high-quality wood and steel. the company makes a standard cutlery set and a deluxe set and sells them to retail department stores throughout the country. the standard set sells for $78, and the deluxe set sells for $93. the variable expenses associated with each set are given below. standard deluxe production costs $ 24.00 $ 39.00 sales commissions (24% of sales price) $ 18.72 $ 22.32 the company’s fixed expenses each month are: advertising $ 114,000 depreciation $ 24,400 administrative $ 67,500salespersons are paid on a commission basis to encourage them to be aggressive in their sales efforts. mary parsons, the financial vice president, watches sales commissions carefully and has noted that they have risen steadily over the last year. for this reason, she was shocked to find that even though sales have increased, profits for the current month—may—are down substantially from april. sales, in sets, for the last two months are given below: standard deluxe total april 4,900 2,900 7,800 may 1,900 5,900 7,800 required: 1-a. prepare contribution format income statements for april. round "total percent" answers to 1 decimal place (i. e .1234 should be entered as 12.3). 1-b. prepare contribution format income statements for may. round "total percent" answers to 1 decimal place (i. e .1234 should be entered as 12.3). 3-a. compute the break-even point in dollar sales for april. (round intermediate percentage calculations to 1 decimal place.) 3-b. whether the break-even point would be higher or lower with may's sales mix than with april’s sales mix. higheror lower