3. Welsh 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 Convenienc Company Division e Division $ 427,000 $ 321,000 $106.000 119,380 70,620 48,760 307,620 250,380 57,240 239,000 194,000 45,000 68,620 56,380 12,240 46,970 35,310 11,660 $ 21,650 $ 21,070 $ 580 The common fixed expenses have been allocated to the divisions based on 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