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

Total Company Retail DivisionWholesale Division Sales$486,500$300,000$186,500Variable expenses$137,275$72,000$65,275Traceable 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:

Multiple Choice

• $90,462
• $211,192
• $108,615
• $357,538