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 Retail Division Wholesale 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 company's overall break-even sales is closest to