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Bertie Corporation has two divisions: Retail Division and Wholesale Division. The following data are for the most recent operating period: Total CompanyRetail DivisionWholesale DivisionSales$711,500$438,800$272,700Variable expenses$211,653$105,300$106,353Traceable

Bertie Corporation has two divisions: Retail Division and Wholesale Division. The following data are for the most recent operating period:

Total CompanyRetail DivisionWholesale DivisionSales$711,500$438,800$272,700Variable expenses$211,653$105,300$106,353Traceable fixed expenses$349,800$253,900$95,900

The common fixed expenses of the company are $115,100.

The Wholesale Division's break-even sales is closest to:

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