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. $ 484,500 $300,000 $186,500 Variable expenses. 137,275 72,000 62,275 Traceable fixed expenses...... 232,400 173,600 58,800 The common fixed expenses of the company are $70,600. The Wholesale Division's break-even sales is closest to: $357,538 $108,615 O $211,192 O $121,075