Piedmont Company segments its business into two regionsNorth and South. The company prepared the contribution format segmented income statement shown below:

		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		126,000		63,000		63,000
Segment margin		114,000	$	57,000	$	57,000
Common fixed expenses		54,000
Net operating income	$	60,000

I tried computing the companywide break-even point in dollar sales using contribution margin/sales .3, the dividing that by fixed costs. I got 54000/.. WRONG!

Same goes for calculating the break even point for the north and south region separately. I dont know what figure to use for fixed costs for the north and south region, or how to calculate companywide. Please help ASAP, I need to know how this works for the test. Thank You