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	$	195,560	$	102,600		$	92,960
Traceable fixed expenses	$	331,100	$	247,400		$	83,700

The common fixed expenses of the company are $100,500.

The Wholesale Divisions break-even sales is closest to:

Multiple Choice

$509,385

$128,769

$300,862

$154,615