3. Minick 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 $572,000 $222,000 $350,000

Variable expenses 178,940 59,940 119,000

Contribution margin 393,060 162,060 231,000

Traceable fixed expenses 252,000 98,000 154,000

Segment margin 141,060 64,060 77,000

Common fixed expenses 91,520

Net operating income $49,540

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?