Question 7

Bertie Corporation has two divisions: Retail Division and Wholesale Division. The following data are for the most recent operating period:

	Total Company		Retail Division			Wholesale Division
Sales	$	680,000	$	375,000		$	233,000
Variable expenses	$	185,530	$	90,000		$	95,530
Traceable fixed expenses	$	303,000	$	217,000		$	86,000

The common fixed expenses of the company are $103,360.

The Wholesale Divisions break-even sales is closest to:

		$145,763
		$320,949
		$212,898
		$584,815