Therrell Corporation has two divisions: Bulb Division and Seed Division. The following report is for the most recent operating period:
The common fixed expenses have been allocated to the divisions on the basis of sales.Required:a. What is the Bulb Division's break-even in sales dollars?b. What is the Seed Division's break-even in sales dollars?c. What is the company's overall break-even in sales dollars?

a.Bulb Division break-even:Segment CM ratio = Segment contribution margin ÷ Segment sales= $224,960 ÷ $304,000 = 0.740Dollar sales for a segment to break even = Traceable fixed expenses ÷ Segment CM ratio= $162,000 ÷ 0.740 = $218,919b.Seed Division break-even:Segment CM ratio = Segment contribution margin ÷ Segment sales= $144,570 ÷ $183,000 = 0.790Dollar sales for a segment to break even = Traceable fixed expenses ÷ Segment CM ratio= $93,000 ÷ 0.790 = $117,722c.The company's overall break-even sales:CM ratio = Contribution margin ÷ Sales= $369,530 ÷ $487,000 = 0.759 (rounded)Total fixed expenses = Total traceable fixed expenses + Common fixed expenses= $255,000 + $77,920 = $332,920Dollar sales to break even = Total fixed expenses ÷ CM ratio= $332,920 ÷ 0.759 = $438,752 (using the unrounded CM ratio)