A corporation has two divisions: Retail Division and Wholesa…

A cоrpоrаtiоn hаs two divisions: Retаil Division and Wholesale Division. The following data are for the most recent operating period:    Total Company Retail Division Wholesale DivisionSales $ 557,200 $217,000 $ 340,200Variable expenses $ 298,000 $130,200 $ 167,800Traceable fixed expenses $240,160 $112,860 $ 127,300   The common fixed expenses of the company are $84,800.The Retail Division’s break-even sales is closest to: