1) Bertie Corporation has two divisions: Retail Division and Wholesale Division. The following data are for the most recent operating period:

sales: total company 577,700 retail division 356,300 wholesale division 221,400

variable expenses: total company: $ 154,134 retail division 85,500 wholesale division 68,634

Traceable fixed expenses: total company $ 268,000 retail division 206,200 wholesale division 61,800

The common fixed expenses of the company are $74,200.

The Wholesale Division's break-even sales is closest to:

• $89,565
• $223,383
• $107,536
• $388,406