Combe Corporation has two divisions: Alpha and Beta. Data from the most recent month appear below:

	Alpha	Beta
Sales	$ 156,000	$ 371,700
Variable expenses	$ 81,120	$ 142,100
Traceable fixed expenses	$ 95,040	$ 124,100

The companys common fixed expenses total $87,300. The break-even in sales dollars for Alpha Division is closest to:

Multiple Choice

$379,875

$68,700

$198,000

$181,875