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	$ 608,000	$ 375,000	$ 233,000
Variable expenses	$ 185,530	$ 90,000	$ 95,530
Traceable fixed expenses	$ 303,000	$ 217,000	$ 86,000

The common fixed expenses of the company are $103,360.

The Retail Divisions break-even sales is closest to:

• $369,408

• $421,526

• $584,815

• $285,526