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Combe Corporation has two divisions: Alpha and Beta. Data from the most recent month appear below: Alpha Beta Sales $ 165,000 $ 324,500 Variable expenses

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

Alpha Beta
Sales $ 165,000 $ 324,500
Variable expenses $ 85,800 $ 140,600
Traceable fixed expenses $ 89,100 $ 102,700

The companys common fixed expenses total $84,000. The break-even in sales dollars for Alpha Division is closest to:

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