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 Retail Wholesale Company Division Division $608,000 $375,000 $233,000 $185,530 $ 90,000 $ 95,530 $ 303,000 $217,000 $ 86,000 The common fixed expenses of the company are $103,360. The Wholesale Division's break-even sales is closest to: (Round your intermediate calculations to 2 decimal places.)