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.)