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	$	900,000	$	675,000	$	225,000
Variable expenses		630,000		540,000		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		57,000
Net operating income	$	81,000

Required:

1. Compute the companywide break-even point in dollar sales.

Dollar sales for company to break-even

2. Compute the break-even point in dollar sales for the North region.

Dollar sales for a segment to break-even

3. Compute the break-even point in dollar sales for the South region.

Dollar sales for a segment to break-even