3. Kneeland Corporation has two divisions: Grocery Division and Convenience Division. The following report is for the most recent operating period:

	Total Company		Grocery Division			Convenience Division
Sales	$	427,000		$	321,000		$	106,000
Variable expenses		119,380			70,620			48,760
Contribution margin		307,620			250,380			57,240
Traceable fixed expenses		239,000			194,000			45,000
Segment margin		68,620			56,380			12,240
Common fixed expense		46,970			35,310			11,660
Net operating income	$	21,650		$	21,070		$	580

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

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?