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

$975,000

$650,000

$325,000

Variable expenses

585,000

455,000

130,000

Contribution margin

390,000

195,000

195,000

Traceable fixed expenses

162,000

81,000

81,000

Segment margin

228,000

$

114,000

$

114,000

Common fixed expenses

70,000

Net operating income

$

158,000

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.

(For all requirements, round your intermediate calculations to 2 decimal places. Round your final answers to the nearest dollar.)