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:

Multiple Choice

• $369,408

• $421,526

• $285,526

• $584,815