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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

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 $ 632,300 $ 390,000 $ 242,300
Variable expenses $ 175,982 $ 93,600 $ 82,382
Traceable fixed expenses $ 299,900 $ 225,700 $ 74,200

The common fixed expenses of the company are $89,100.

The Wholesale Divisions break-even sales is closest to:

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