Kiff company has two divisions: Garden Division and Farm Division. The following report is for the most recent operating period: Sales Variable expenses Contribution margin Traceable fixed expenses Segment margin Common fixed expenses Net operating income Total Company Garden Division Farm Division $ 265,000 $ 163,000 $ 102,000 105,390 63,570 41,820 159,610 99,430 60,180 110,000 68,000 42,000 49,610 $ 31,430 $ 18,180 31,800 $ 17,810 A. What is the Garden Division's break-even in sales dollars? (5 points) B. What is the Farm Division's break-even in sales dollars? (5 points) C. What is the company's overall break-even in sales dollars? (5 points) D. What would be the company's overall net operating income if the company operated at its two division's break-even points? (5 points)