Roskos Corporation has two divisions: Town Division and Country Division. The following report is for the most recent operating period: 
The company's common fixed expenses total $52,900.
Required:
a. What is the Town Division's break-even in sales dollars?
b. What is the Country Division's break-even in sales dollars?
c. What is the company's overall break-even in sales dollars?
Definitions:
Breathing
The process of taking air into and expelling it from the lungs to facilitate gas exchange with the internal environment, mainly by bringing in oxygen and flushing out carbon dioxide.
Cerebral Spinal Fluid
A clear, colorless body fluid found in the brain and spinal cord, acting as a cushion for the brain's cortex, providing basic mechanical and immunological protection.
Shock Absorber
A mechanical device designed to absorb and dampen shock impulses in vehicles and machinery, contributing to smoother movement.
CNS
The central nervous system, consisting of the brain and spinal cord, which processes and sends out nerve signals.
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