Warburton Corporation has two divisions: Alpha and Beta. Data from the most recent month appear below:

	Alpha	Beta
Sales	$222,000	$229,000
Variable expenses	$51,060	$66,410
Traceable fixed expenses	$125,000	$100,000

The company's common fixed expenses total $85,690. The break-even in sales dollars for Alpha Division is closest to:

$162,338

$273,623

$420,116

$217,117