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	$	800,000	$	600,000	$	200,000
Variable expenses		560,000		480,000		80,000
Contribution margin		240,000		120,000		120,000
Traceable fixed expenses		122,000		61,000		61,000
Segment margin		118,000	$	59,000	$	59,000
Common fixed expenses		52,000
Net operating income	$	66,000

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.)