A company has two divisions: Retail Division and Wholesale D…

A cоmpаny hаs twо divisiоns: Retаil Division and Wholesale Division. The following data are for the most recent operating period:    Total Company Retail Division Wholesale DivisionSales $ 729,700 $ 450,000 $ 279,700Variable expenses $ 194,707 $ 108,000 $ 86,707Traceable fixed expenses $ 338,600 $ 260,400 $ 78,200   The common fixed expenses of the company are $93,900.The Wholesale Division’s break-even sales is closest to: