3. 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 $ 321,000 119,380 70.620 307,620 250,380 239.000 194,000 68,620 56,380 46,970 35 310 21.650 S 21.070 Convenience Division $ 106,000 48,760 57,240 45,000 12,240 11,660 $ 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 divisions break-even points