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 Wholesale Company Division Division $632,300 $390,000 $242, 300 $175, 982 $ 93, 600 $ 82, 382 $299,900 $225, 700 $ 74,200 The common fixed expenses of the company are $89.100. The Wholesale Division's break-even sales is closest to: Multiple Choice $112,424 $266,639 O $135,000 $454,394