Walsh Corporation has two divisions: Retail Division and Wholesale Division. The following data are for the most recent operating period: Total Company Retail Division Wholesale Division Sales 680,000 $ 375,000 $ 233,000 Variable expenses $ 185,530 $ 90,000 S 95,530 Traceable fixed expenses $ 303,000 $ 217,000 $ 86,000 The common fixed expenses of the company are $103,360. The company's overall break-even sales is closest to: Select one: O a $431,289 O b. $558,830 Oc. $153,526 Od. $526,014