Crossfire Company segments its business into two regionsEast and West. The company prepared the contribution format segmented income statement shown below:

	Total Company	East	West
Sales	$960,000	$640,000	$320,000
Variable Expenses	768,000	537,600	230,400
Contribution Margin	192,000	102,400	89,600
Traceable Fixed Expenses	117,000	54,000	63,000
Segment Margin	75,000	$48,400	$26,600
Common fixed expenses	55,000
Net operating income	$20,000

1. Compute the companywide break-even point in dollar sales. (Round intermediate calculations to two decimal places.)

2. Compute the break-even point in dollar sales for the East region. (Round intermediate calculations to two decimal places.)

3. Compute the break-even point in dollar sales for the West region. (Round intermediate calculations to two decimal places.)

4. Prepare a new segmented income statement based on the break-even dollar sales that you computed in requirements 2 and 3. (Round intermediate calculations to two decimal places.)