Walsh Corporation has two divisions: Retail Division and Wholesale Division. The following data are for the most recent operating period: Total Retail Company Division $ 680,000 $ 375,000 $ 185,530 $ 90,000 Wholesale Division 233,000 95,530 $ $ Sales Variable expenses Traceable fixed expenses $ 303,000 $ 217,000 $ 86,000 The common fixed expenses of the company are $103,360. The Wholesale Division's break-even sales is closest to: Select one: a. $145,763