Gardella Corporation has two divisions: Domestic Division and Foreign Division. The following data are for the most recent operating period: Domestic Foreign Division Division $210,000 $270,000 s 90,300 $86,400 Sales Variable expenses Traceable fixed expenses Common fixed expense 90,000 $121,000 37,800 $ 48,606e The common fixed expenses have been allocated to the divisions on the basis of sales. The Foreign Division's break-even sales is closest to