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Combe Corporation has two divisions: Alpha and Beta. Data from the most recent month appear below: Alpha Beta Sales $ 217,000 $ 277,200 Variable expenses

Combe Corporation has two divisions: Alpha and Beta. Data from the most recent month appear below:

Alpha Beta
Sales $ 217,000 $ 277,200
Variable expenses $ 117,180 $ 170,900
Traceable fixed expenses $ 83,160 $ 117,700

The companys common fixed expenses total $91,300. The break-even in sales dollars for Alpha Division is closest to:

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