14.

Therrell Corporation has two divisions: Bulb Division and Seed Division. The following report is for the most recent operating period:

	Bulb Division		Seed Division
Sales	$	234,000	$	156,000
Variable expenses	$	60,840	$	32,760
Traceable fixed expenses	$	135,730	$	76,440
Common fixed expense	$	25,980	$	17,320

The common fixed expenses have been allocated to the divisions on the basis of sales.

Required:

a. What is the Bulb Divisions break-even in sales dollars?

b. What is the Seed Divisions break-even in sales dollars?

c. What is the companys overall break-even in sales dollars?