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

Co. Total 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 122,000 61,000 61,000

Segment margin 118,000 59,000 59,000

Common fixed expenses 52,000

Net operating income 66,000

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.)