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Carlton Corporation has two divisions: Delta and Echo. Data from the most recent month appears below: Delta Echo Sales $254,000 $147,000 Variable expenses $91,440 $86,730

Carlton Corporation has two divisions: Delta and Echo. Data from the most recent month appears below:

Delta Echo
Sales $254,000 $147,000
Variable expenses $91,440 $86,730
Traceable fixed expenses $99,000 $44,000

The company's common fixed expenses total $44,110.

Calculate the breakeven point in units and sales dollars for Echo Division.

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