Combe Corporation has two divisions: Alpha and Beta. Data from the most recent month appear below: Sales Variable expenses Traceable fixed expenses Alpha Beta $217,000 $340,200 $130,200 $167,800 $112,860 $127,300 The company's common fixed expenses total $84,800. The break-even in sales dollars for Alpha Division is closest to: $282,150 O $132,200 $494,150 O $212.000