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	$	315,000	$	210,000
Variable expenses	$	81,900	$	44,100
Traceable fixed expenses	$	115,240	$	86,100
Common fixed expense	$	28,680	$	19,120

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?