5.5 pts Jemmott Corporation has two divisions: Western Division and Eastern Division. The following report is for the most recent operating period: Sales Variable expenses Contribution margin Traceable fixed expenses Segment margin Common fixed expenses Net operating income Total Western Company Division $406,000 $188,000 111,880 63,920 294,120 124.080 191,000 85,000 103,120 39,080 69,020 31.960 $34,100 $ 7.120 Eastern Division $218,000 47,960 170,040 106,000 64.040 37,060 $26.980 The common fixed expenses have been allocated to the divisions on the basis of sales. The company's overall break-even sales is closest to: a in