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 $ 161,760 $ 70,840 Common fixed expense $ 29,460 $ 19,640 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?