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

Alpha Beta

Sales $ 198,000 $ 308,700

Variable expenses $ 118,800 $ 172,400

Traceable fixed expenses $ 98,010 $ 120,900

The companys common fixed expenses total $92,900. The break-even in sales dollars for Alpha Division is closest to:

Multiple Choice

$477,275

$245,025

$105,100

$232,250