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 $ $234,000$ $ $156,000$

Variable expenses $ $60,840$ $ $32,760$

Traceable fixed expenses $ $146,200$ $ $65,520$

Common fixed expense $ $29,760$ $ $19,840$

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

Required:

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

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

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

$($For all requirements, do not round intermediate calculations. Round your answers to the nearest whole dollar amount.$)$