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	$	937,500	$	750,000	$	187,500
Variable expenses		637,500		600,000		37,500
Contribution margin		300,000		150,000		150,000
Traceable fixed expenses		146,000		73,000		73,000
Segment margin		154,000	$	77,000	$	77,000
Common fixed expenses		64,000
Net operating income	$	90,000

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.)