32 d A company has two divisions: Division B and Division S. The following report is for the most recent operating period: Division Division B S $297,000 $198,000 Sales Variable expenses Traceable fixed expenses Common fixed expense $ 77,220 $ 41,580 $115,080 $81,180 $28,320 $18,880 The common fixed expenses have been allocated to the divisions on the basis of sales. Required: a. What is Division B's break-even in sales dollars? b. What is Division S's break-even in sales dollars? c. What is the company's overall break-even in sales dollars? (For all requirements, do not round intermediate calculations. Round your answer to the nearest whole dollar amount.) a Division B's break-even in sales dollars b Division S's break-even in sales dollars c Company's overall break-oven in sales dollars