Exercise 6-5 (Algo) Companywide and Segment Break-Even Analysis [LO6-5]

Piedmont Company segments its business into two regionsNorth and South. The company prepared the contribution format segmented income statement as shown:

	Total Company	North	South
Sales	$ 975,000	$ 650,000	$ 325,000
Variable expenses	585,000	455,000	130,000
Contribution margin	390,000	195,000	195,000
Traceable fixed expenses	162,000	81,000	81,000
Segment margin	228,000	$ 114,000	$ 114,000
Common fixed expenses	70,000
Net operating income	$ 158,000

Required:

1. Compute the companywide break-even point in dollar sales.

2. Compute the break-even point in dollar sales for the North region.

3. Compute the break-even point in dollar sales for the South region.

(For all requirements, round your intermediate calculations to 2 decimal places. Round your final answers to the nearest dollar.)