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	$	313,500	$	209,000
Variable expenses	$	81,510	$	43,890
Traceable fixed expenses	$	132,940	$	94,050
Common fixed expense	$	29,880	$	19,920

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?