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 $ 486,500 $ 137,275 $ 232,400 Retail Division $ 300,000 $ 72,000 $ 173,600 Wholesale Division $ 186,500 $ 65,275 $ 58,800 The common fixed expenses of the company are $70,600. The Wholesale Division's break-even sales is closest to: Multiple Choice O $108,615 O $357,538 $211,192 $90,462