Monroe Company has two department: Home Department and Commercial Department. The below report is for the most recent operating cycle:

Monroe Company has two department: Home Department and Commercial Department. The

below report is for the most recent operating cycle:

Total Company

Home Department

Commercial Department

Sales

$500,000

$224,000

$276,000

Variable expenses

$103,200

$49,040

$54,160

Traceable fixed expenses

$71,000

$32,000

$39,000

Common fixed expense

$70,000

Required:

a. What is the Home Division's break-even in sales dollars?

b. What is the Commercial Division's break-even in sales dollars?

c. What is the company's overall break-even in sales dollars?