Combe Corporation has two divisions: Alpha and Beta. Data from the most recent month appear below: Alpha Beta Sales $ 181,000 $ 311,900 Variable expenses $ 119,460 $ 137,600 Traceable fixed expenses $ 83,160 $ 107,000 The companys common fixed expenses total $76,800. The break-even in sales dollars for Alpha Division is closest to: Multiple Choice $470,471 $244,588 $104,200 $225,882.