Merrimack Valley Company segments its business into two divisions$$Food and Beverage. The company prepared the contribution format segmented income statement as shown:

Total Company Food Beverage

Sales $ $975,000$ $ $650,000$ $ $325,000$

Variable expenses $585,000455,000130,000$

Contribution margin $390,000195,000195,000$

Traceable fixed expenses $162,00081,00081,000$

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 Food division.

$3.$ Compute the break$-$even point in dollar sales for the Beverage division.

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