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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

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 $ 693,100 $ 427,500 $ 265,600
Variable expenses $ 187,592 $ 102,600 $ 84,992
Traceable fixed expenses $ 324,000 $ 247,400 $ 76,600

The common fixed expenses of the company are $92,000.

The Wholesale Divisions break-even sales is closest to: (Round your intermediate calculations to 2 decimal places.)

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