Bertie Corporation has two divisions: Retail Division and Wholesale Division. The following data are for the most recent operating period: Total Retail Wholesale Company Division $632,300 $390,000 $175,982 93,600 $299,900 $225,700 Division $242,300 82,382 $74,200 Sales Variable expenses Traceable fixed expenses The common fixed expenses of the company are $89,100. The Wholesale Division's break-even sales is closest to