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 Retail Company Division $ 486,400 $ 300,000 $ 146,560 $ 72,000 $ 240,700 $ 173,600 Wholesale Division $ 186,400 $ 74,560 $ 67,100 The common fixed expenses of the company are $80,600. The Wholesale Division's break-even sales is closest to: Multiple Choice O $111,833 $244,267 O $401,167 $134,333