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Bertie Corporation has two divisions: the Retail Division and the Wholesale Division. The following data refer to the most recent operating period: Total Company Retail

Bertie Corporation has two divisions: the Retail Division and the Wholesale Division. The following data refer to the most recent operating period:



Total CompanyRetail Division
Wholesale Department
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 company's common fixed expenses are $100,500.


Calculate the Wholesale Division's breakeven sales.

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