Zable Corporation has two divisions: Town Division and Country Division. The following report is for the most recent operating period.

Town Division Country Division

Sales $235,000 $192,000

Variable Expenses $103,400 $105,600

Traceable Fixed Expenses $80,000 $58,000

The company's common fixed expenses total $68,320

Required:

a. Prepare a contribution format income statement?

b. What is the Town Division break-even in sales dollars? Show all work!

c. What us the Country Division break-even in sales dollars? Show all work!

d. What is the company's overall break-even in sales dollars? Show all work!