Carriveau Corporation has two divisions: Consumer Division and Business Division. The following data are for the most recent operating period: 
The company's common fixed expenses total $63,360.
The company's overall break-even sales is closest to:
Definitions:
Prudent Person
A legal standard used to represent the hypothetical individual who exercises average care, skill, and judgment in decision-making, serving as a comparative standard in legal and financial fields.
Discretionary Investment Power
The authority given to a person or entity to make investment decisions on behalf of another without needing express consent for each decision.
Conservative Debt Securities
Investment vehicles such as bonds or debentures that are considered lower-risk due to stable income features and the issuer's strong financial position.
Prudent Person
A legal standard requiring individuals to act with the care, diligence, and wisdom that a reasonable person would exercise under similar circumstances.
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