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	$ 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	126,000	63,000	63,000
Segment margin	114,000	$ 57,000	$ 57,000
Common fixed expenses	54,000
Net operating income	$ 60,000

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.

Note: For all requirements, round your intermediate calculations to 2 decimal places. Round your final answers to the nearest dollar.