Buskirk Enterprises has two divisions, a Farm Division and a Garden Division, and reported the following information for its most recent year:

Total Farm Garden

Sales $265,000 $163,000 $102,000

Variable expenses 105,390 63,570 41,820

Contribution margin $159,610 $99,430 $60,180

Traceable fixed expenses 110,000 68,000 42,000

Segment margin $49,610 $31,430 $18,180

Common fixed expenses 31,800

Net operating income $17,810

1. What is the Garden Divisions break-even in sales dollars?

2. What is the Farm Divisions break-even in sales dollars?