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	$	525,000		$	350,000		$	175,000
Variable expenses		315,000			245,000			70,000
Contribution margin		210,000			105,000			105,000
Traceable fixed expenses		126,000			63,000			63,000
Segment margin		84,000		$	42,000		$	42,000
Common fixed expenses		52,000
Net operating income	$	32,000

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.