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	$ 750,000	$ 500,000	$ 250,000
Variable expenses	450,000	350,000	100,000
Contribution margin	300,000	150,000	150,000
Traceable fixed expenses	144,000	72,000	72,000
Segment margin	156,000	$ 78,000	$ 78,000
Common fixed expenses	59,000
Net operating income	$ 97,000

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