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	$	900,000		$	675,000		$	225,000
Variable expenses		630,000			540,000			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		57,000
Net operating income	$	81,000

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.