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

Alpha Beta

Sales $ $190,000$ $ $315,000$

Variable expenses $ $58,900$ $ $151,200$

Traceable fixed expenses $ $99,000$ $ $107,000$

The company$$s common fixed expenses total $$80,800.$ The break$-$even in sales dollars for Alpha Division is closest to:

Multiple Choice

$$491,129$

$$143,478$

$$187,536$

$$260,580$