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

		Total Company		North		South
Sales	$	675,000	$	450,000	$	225,000
Variable expenses		405,000		315,000		90,000
Contribution margin		270,000		135,000		135,000
Traceable fixed expenses		132,000		66,000		66,000
Segment margin		138,000	$	69,000	$	69,000
Common fixed expenses		58,000
Net operating income	$	80,000

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. (Round your break-even dollar sales to the nearest whole number.)