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

		Total Company			Food			Beverage
Sales	$	675,000		$	450,000		$	225,000
Variable expenses		405,000			315,000			90,000
Contribution margin		270,000			135,000			135,000
Traceable fixed expenses		132,000			66,000			66,000
Segment margin		138,000		$	69,000		$	69,000
Common fixed expenses		58,000
Net operating income	$	80,000

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.