Waltz Corporation has two divisions: Xi and Sigma. Data from the most recent appear below:

Xi Sigma

Sales ................................................. $286,000 $148,000

Variable Expenses .............................. $157,000 $ 62,160

Traceable fixed expenses ................. $ 84,000 $ 56,000

The company's common fixed expenses total $65,100. The break-even in sales dollars for Sigman division is closest to:

lect one:

a.

$131,685

b.

$414,904

c.

$379,037

d.

$283,218