5 Bertie Corporation has two divisions: Retail Division and Wholesale Division. The following data are for the most recent operating period: Sales Variable expenses Traceable fixed expenses Total Retail Wholesale Company Division Division $693,100 $427,500 $265,600 $187,592 $102,600 84,992 $324,000 $247,400 76,600 The common fixed expenses of the company are $92,000. The Wholesale Division's break-even sales is closest to