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	$ 318,000	$ 212,000
Variable expenses	$ 82,680	$ 44,520
Traceable fixed expenses	$ 129,360	$ 106,000
Common fixed expense	$ 28,560	$ 19,040

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?