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 $ 650,800 $ 188, 615 $ 315,400 Retail Wholesale Division Division $ 401,300 $ 249,500 $ 96,300 $ 92,315 $ 232, 200 $ 83,200 The common fixed expenses of the company are $99,900. The Wholesale Division's break-even sales is closest to