Bertie Cоrpоrаtiоn hаs two divisions: Retаil Division and Wholesale Division. The following data are for the most recent operating period: Total CompanyRetail DivisionWholesale DivisionSales$ 608,000$ 375,000$ 233,000Variable expenses$ 185,530$ 90,000$ 95,530Traceable 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: