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 $ 608,000 $ 375,000 $ 233,000 Variable expenses $ 185,530 $ 90,000 $ 95,530 Traceable fixed expenses $ 303,000 $ 217,000 $ 86,000 The common fixed expenses of the company are $103,360. The companys overall break-even sales is closest to:

Multiple Choice $584,815 $431,289 $153,526