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 Company $ 492,600 $ 133,316 $ 230,300 Retail Division $ 303,800 $ 72,900 $ 175,880 Wholesale Division $ 188,800 $ 60,416 $ 54,500 The common fixed expenses of the company are $65,400, The Wholesale Division's break-even sales is closest to: Multiple Choice SB0.147 $196,053 596,176 $338,676 8