Combe Corporation has two divisions: Alpha and Beta. Data from the most recent month appear below: Alpha $190,000 $315,000 $58,900 $151,200 $99,000 $107,000 Beta Sales Variable expenses Traceable fixed expenses The company's common fixed expenses total $80,800. The break-even in sales dollars for Alpha Division is closest to Multiple Choice $491,129 $143,478 $187,536 $260,580