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	$	668,900	$	412,500		$	256,400
Variable expenses	$	186,176	$	99,000		$	87,176
Traceable fixed expenses	$	317,400	$	238,800		$	78,600

The common fixed expenses of the company are $94,300.

The Wholesale Divisions break-even sales is closest to:

Multiple Choice

• $119,091

• $282,085

• $142,879

• $480,909