Phong Corporation has two divisions: Consumer Division and Business Division. The following data are for the most recent operating period:
_____________________Consumer Division Business Division
Sales..........................................$267,000................................$335,000
Variable expenses.....................$152,190..................................$73,700
Traceable fixed expenses............$72,000................................$191,000
The Company's common fixed expenses total $102,340.
The Consumer Division's break-even sales are closest to:
a. $273,000
b. $405,442
c. $167,442
d. $584,762