Bertie Corporation has two divisions: Retail Division and Wholesale Division. The following data are for the most recent operating period:
Total Company Retail Division Wholesale Division
Sales $ 608,000 $ 375,000 $ 233,000
Variable expenses $ 185,530 $ 90,000 $ 95,530
Traceable fixed expenses $ 303,000 $ 217,000 $ 86,000
The common fixed expenses of the company are $103,360.
The Retail Division's break-even sales is closest to:
