Therrell Corporation has two divisions: Bulb Division and Seed Division. The following report is for the most recent operating period:

	Bulb Division		Seed Division
Sales	$	258,000	$	172,000
Variable expenses	$	67,080	$	36,120
Traceable fixed expenses	$	146,200	$	70,520
Common fixed expense	$	30,720	$	20,480

The common fixed expenses have been allocated to the divisions on the basis of sales.

Required:

a. What is the Bulb Divisions break-even in sales dollars?

b. What is the Seed Divisions break-even in sales dollars?

c. What is the companys overall break-even in sales dollars?

(For all requirements, do not round intermediate calculations. Round your answer to the nearest whole dollar amount.)