Combe Corporation has two divisions: Alpha and Beta. Data from the most recent month appear below. Beta Alpha Sales $190,000 $315,000 Variable expenses $ 58,900 $151,200 Traceable fixed expenses $ 99,000 $107.000 The company's common fixed expenses total $80,800. The break-even in sales dollars for Alpha Division is closest to: $260,580 $143,478 o $187,536 $491,129