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	$	812,500		$	650,000		$	162,500
Variable expenses		552,500			520,000			32,500
Contribution margin		260,000			130,000			130,000
Traceable fixed expenses		134,000			67,000			67,000
Segment margin		126,000		$	63,000		$	63,000
Common fixed expenses		54,000
Net operating income	$	72,000

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.