Bertie Corporation has two divisions: Retail Division and Wholesale Division. The following data are for the most recent operating period: 5. Sales Variable expenses Traceable fixed expenses Total Retail Wholesale Company Division Division $ 662,900 $ 408,800 $ 254.100 $ 174,330 $ 98,100 $ 76,230 $ 305,200 $ 236,500 $ 68, 700 The common fixed expenses of the company are $82,500 The Wholesale Division's break-even sales is closest to: Multiple Choice $98.143