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 $ 1,156,250 $ 925,000 $ 231,250 Variable expenses 786,250 740,000 46,250 Contribution margin 370,000 185,000 185,000 Traceable fixed expenses 156,000 78,000 78,000 Segment margin 214,000 $ 107,000 $ 107,000 Common fixed expenses 68,000 Net operating income $ 146,000 Required:

Sales	$	1,156,250		$	925,000		$	231,250
Variable expenses		786,250			740,000			46,250
Contribution margin		370,000			185,000			185,000
Traceable fixed expenses		156,000			78,000			78,000
Segment margin		214,000		$	107,000		$	107,000
Common fixed expenses		68,000
Net operating income	$	146,000

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.