Bertie Corporation has two divisions: Retail Division and Wholesale Division. The following data are for the most recent operating period: Total Company Retail Division Wholesale Division Sales $ 486,400 $ 300,000 $ 186,400 Variable expenses $ 146,560 $ 72,000 $ 74,560 Traceable fixed expenses $ 240,700 $ 173,600 $ 67,100 The common fixed expenses of the company are $80,600. The Wholesale Divisions break-even sales is closest to: