please explain steps

Cratchet Corporation has two divisions: Garden Division and Farm Division. The following Report is the most recent operating period. Total Co. Garden Div. Farm Div. Sales $265,000 $163,000 $102,000 Variables Expenses 105,390 63,570 41.820 Contribution Margin 159,610 99,570 60,180 Traceable fixed Expenses 110,000 68,000 42.000 Segment margin 49,610 $ 31,430 $_18.180 Common Fixed expenses 31.800 Net operating income $ 7,810 Answer the Following: Show your work to receive credit. 1. What is the Garden Division's break-even point? 2. What is the Garden Division's break-even point? 3. What is the Company's overall break-even point? 4. What would be the company's overall net operating income if the company operated at its two division's break-even point