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.