Combe Corporation has two divisions: Alpha and Beta. Data from the most recent month appear below: Alpha Beta Sales $ 213,000 $ 270,900 Variable expenses $ 125,670 $ 140,600 Traceable fixed expenses $ 107,910 $ 89,900 The companys common fixed expenses total $84,800. The break-even in sales dollars for Alpha Division is closest to:

• $470,024

• $263,195

• $128,200

• $206,829