Peals Corporation has two divisions: Home Division and Commercial Division. The following report

is for the most recent operating period:

Total Company

Home Division

Commercial Division

Sales

$696,000

$365,000

$331,000

Variable expenses

$230,700

$131,400

$99,300

Traceable fixed expenses

$296,000

$152,000

$144,000

The company's common fixed expenses total $125,280.

Required:

a. What is the Home Division's break-even in sales dollars?

b. What is the Commercial Division's break-even in sales dollars?

c. What is the company's overall break-even in sales dollars?