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	$	600,000		$	400,000		$	200,000
Variable expenses		360,000			280,000			80,000
Contribution margin		240,000			120,000			120,000
Traceable fixed expenses		132,000			66,000			66,000
Segment margin		108,000		$	54,000		$	54,000
Common fixed expenses		56,000
Net operating income	$	52,000

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.