Cratchet Corporation has two divisions: Garden Division and Farm Division. The following Report is the most recent operating period. Total Co. Garden Div. Farm Div. Sales $265,000 $160,000 $105,000 Variables Expenses 105,390 72,000 |_42,000 Contribution Margin 151,000 88,000. 63,000 Traceable fixed Expenses 110,000 65,000 45,000 Segment margin 41,000 $ 23,000 $_18,000 Common Fixed expenses 31,800 Net operating income $ 9,200 Answer the Following: Show your work to receive credit. 1. What is the Farm Division's break-even point? 2. What is the Company's overall break-even point? 3. What would be the company's overall net operating income if the company operated at each of its two divisions' break-even point