3. (10 points) Kneeland Corporation has two divisions: Grocery Division and Convenience Division. The following report is for the most recent operating period: Sales Variable expenses Contribution margin Traceable fixed expenses Segment margin Common fixed expense Net operating income Total Grocery Company Division $ 427,000 $ 311,000 119,380 80,620 307,620 230,380 239,000 190,000 68,620 40,380 40,970 $ 27,650 Convenience Division $ 116,000 38,760 77,240 49,000 28,240 Required: a. What is the Grocery Division's break-even in sales dollars? b. What is the Convenience Division's break-even in sales dollars? c. What is the company's overall break-even in sales dollars? d. What would be the company's overall net operating income if the company operated at its two division's break-even points? Please show calculations as well, thank you