Combe Corporation has two divisions: Alpha and Beta. Data from the most recent month appear below: Sales Variable expenses Traceable fixed expenses Alpha $217,000 $117,180 $ 83,160 Beta $277,200 $170,900 $117,700 The company's common fixed expenses total $91,300. The break-even in sales dollars for Alpha Division is closest to: Multiple Choice O $180,783 O $198,478 O $125,700 O $379,261