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	$	1,125,000	$	900,000	$	225,000
Variable expenses		765,000		720,000		45,000
Contribution margin		360,000		180,000		180,000
Traceable fixed expenses		154,000		77,000		77,000
Segment margin		206,000	$	103,000	$	103,000
Common fixed expenses		66,000
Net operating income	$	140,000

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.)