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Combe Corporation has two divisions: Alpha and Beta. Data from the most recent month appear below: Alpha Beta Sales $ 198,000 $ 289,800 Variable expenses

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

Alpha Beta
Sales $ 198,000 $ 289,800
Variable expenses $ 112,860 $ 163,300
Traceable fixed expenses $ 116,820 $ 128,400

The companys common fixed expenses total $86,500. The break-even in sales dollars for Alpha Division is closest to

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