Copeland Corporation has two divisions: North Division and South Division. The following report is for the most recent operating period:

	Total Company			North Division				South Division
Sales	$	265,000			$	163,000			$	102,000
Variable expenses		105,390				63,570				41,820
Contribution margin		159,610				99,430				60,180
Traceable fixed expenses		110,000				68,000				42,000
Segment margin		49,610			$	31,430			$	18,180
Common fixed expenses		31,800
Net operating income	$	17,810

Required:

a. What is the North Division's break-even in sales dollars?

b. What is the South Division's break-even in sales dollars?

c. What is the company's overall break-even in sales dollars?

d. What would be the company's overall net operating income if the company operated at its two division's break-even points?