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

$

800,000

$

600,000

$

200,000

Variable expenses

560,000

480,000

80,000

Contribution margin

240,000

120,000

120,000

Traceable fixed expenses

144,000

72,000

72,000

Segment margin

96,000

$

48,000

$

48,000

Common fixed expenses

63,000

Net operating income

$

33,000

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.