A. $238,067B. $155,920C. $132,319D. $191,467

Neelon Corporation has two divisions: Southern Division and Northern Division. The following data are for the most recent operating period: Total Southern Northern Company Division Division Sales $ 334, 700 $ 194, 900 $ 139, 800 Variable expenses $ 121, 298 $ 77,960 $ 43, 338 Traceable fixed expenses $ 167, 200 $ 75, 900 $ 91, 300 Common fixed expense $ 66, 940 $ 38,980 $ 27 ,960 The common fixed expenses have been allocated to the divisions on the basis of sales. The Northern Division's break-even sales is closest to: Multiple Choice $238.067 $155,920