PEE Tire is a manufacturer that segments its business into two divisions Regular tire and Snow tire. The followings are income statements for company-wide and each segment for the last period.

Accounts	Company-wide	Regular tire division	Snow tire division
Sales	?	$1,0000,000	$500,000
Costs of Goods Sold (COGS): Variable COGS Traceable Fixed COGS	? ?	520,000 80,000	240,000 40,000
Gross margin	?	400,000	220,000
Operating expenses: Variable operating expenses Traceable Fixed operating expenses	? ?	120,000 30,000	70,000 30,000
Segment Margin	?	250,000	120,000
Company-wide Common Fixed costs	70,000
Net Income	?

Instructions:

1. Complete the company-wide income statement above.
2. Compute the company-wide break-even point in dollar sales.
3. Compute the break-even point in dollar sales for the Regular tire division and Snow tire division.
4. Presume that the company-wide common costs be allocated to the Regular tire division and Snow tire division by 6:4 ratio and compute the break-even point in dollar sales for the Regular tire division and Snow tire division.