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 $ $231,000$ $ $154,000$

Variable expenses $ $60,060$ $ $32,340$

Traceable fixed expenses $ $161,000$ $ $64,680$

Common fixed expense $ $28,560$ $ $19,040$

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

Required:

What is the Bulb Division$$s break$-$even in sales dollars?

What is the Seed Division$$s break$-$even in sales dollars?

What is the company$$s overall break$-$even in sales dollars?

Note: For all requirements, do not round intermediate calculations. Round your answers to the nearest whole dollar amount.