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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 $ 680,000 $ 375,000 $ 233,000
Variable expenses $ 185,530 $ 90,000 $ 95,530
Traceable fixed expenses $ 303,000 $ 217,000 $ 86,000

The common fixed expenses of the company are $103,360.

The companys overall break-even sales is closest to:

$153,526

$431,289

$526,014

$584,815

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