Tremont Limited has two divisions as noted in the table below. The following report is for the most recent operating period:

Total Company Convenience Division Grocery Division

Sales $427,000 $321,000 $106,000

Variable expenses 119,380 70,620 48,760

Contribution margin 307,620 250,380 57,240

Traceable fixed expenses 239,000 194,000 45,000

Segment margin 68,620 56,380 12,240

Common fixed expense 46,970 34,310 12,660

Net operating income $21,650 $22,070 $(420)

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

Required:

a. What is the Grocery Division's break-even in sales dollars?

b. What is the Convenience Division's break-even in sales dollars?

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

d. What would be the company's overall net operating income if the company operated at its two division's break-even points?

e. What would be the companys overall net operating income if the company closed the Grocery Division, which currently has an operating loss of $420?