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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 $ 577,700 $ 356,300 $ 221,400
Variable expenses $ 154,134 $ 85,500 $ 68,634
Traceable fixed expenses $ 268,000 $ 206,200 $ 61,800

The common fixed expenses of the company are $74,200.

The Wholesale Divisions break-even sales is closest to:

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