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		$	500,000		$	250,000
Variable expenses		450,000			350,000			100,000
Contribution margin		300,000			150,000			150,000
Traceable fixed expenses		144,000			72,000			72,000
Segment margin		156,000		$	78,000		$	78,000
Common fixed expenses		59,000
Net operating income	$	97,000

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.