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

	Alpha			Beta
Sales	$	167,000		$	362,300
Variable expenses	$	106,880		$	166,300
Traceable fixed expenses	$	101,970		$	120,900

The companys common fixed expenses total $84,800. The break-even in sales dollars for Alpha Division is closest to:

Multiple Choice

• $518,806

• $283,250

• $82,200

• $235,556