Question 12

Carriveau Corporation has two divisions: Consumer Division and Business Division. The following data are for the most recent operating period:

	Consumer Division		Business Division
Sales	$	331,000	$	245,000
Variable expenses	$	102,610	$	58,800
Traceable fixed expenses	$	149,000	$	139,000

The companys common fixed expenses total $63,360.

The companys overall break-even sales is closest to:

		$398,837
		$288,296
		$488,153
		$89,316