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	$	1,156,250	$	925,000	$	231,250
Variable expenses		786,250		740,000		46,250
Contribution margin		370,000		185,000		185,000
Traceable fixed expenses		156,000		78,000		78,000
Segment margin		214,000	$	107,000	$	107,000
Common fixed expenses		68,000
Net operating income	$	146,000

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.)