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 $608,000 $375,000 $233,000 $159,900 $ 90,000 $ 69,900 $ 279,900 $217,000 $ 62,900 The common fixed expenses of the company are $75,500. The Wholesale Division's break-even sales is closest to: Multiple Choice $89,857 $228,429 ( ) $107,857 $399,857