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: O $357,538 $108,615 O $211,192 O $121,075