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	$	750,000		$	600,000		$	150,000
Variable expenses		510,000			480,000			30,000
Contribution margin		240,000			120,000			120,000
Traceable fixed expenses		128,000			64,000			64,000
Segment margin		112,000		$	56,000		$	56,000
Common fixed expenses		54,000
Net operating income	$	58,000

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.