Piedmont Company segments its business into two regionsNorth and South. The company prepared the contribution format segmented income statement as shown:

	Total Company	North	South
Sales	$ 525,000	$ 350,000	$ 175,000
Variable expenses	315,000	245,000	70,000
Contribution margin	210,000	105,000	105,000
Traceable fixed expenses	126,000	63,000	63,000
Segment margin	84,000	$ 42,000	$ 42,000
Common fixed expenses	52,000
Net operating income	$ 32,000

Required:

1. Compute the companywide break-even point in dollar sales.
2. Compute the break-even point in dollar sales for the North region.
3. Compute the break-even point in dollar sales for the South region.