Bertie Corporation has divisions: Retail Division and Wholesale Division. The following data are for the most recent operating period. Sales Variable expenses Traceable fixed expenses Total Company $68,eee $185, $33 , eoe Retail Division $375, ooe $ ge,oee $217, oee Wholesale Division $233, eeo $ 95,530 $ 86, eeo The common fixed expenses of the company are $103,360. The company's overall break-even sales is closest to: