. Propst Corporation has two divisions: Garden Division and Farm Division. The following report is for the most recent operating period: Required:

				Total Company	Garden Division	Farm Division
Sales				$390,000	$270,000	$120,000
Variable expenses				95,400	59,400	36,000
Contribution Margin				294,600	210,600	84,000
Traceable fixed expenses				223,000	165,000	58,000
Segment margin				71,600	45,600	26,000
Common Fixed Expenses				46,800
Net operating income				24,800

a. What is the Garden Division's break-even in sales dollars?

b. What is the Farm Division's break-even in sales dollars?

c. What is the company's overall break-even in sales dollars?

d. What would be the company's overall net operating income if the company operated at its two division's break-even points?