has two divisions Southern Division and Northern Division. The following data are for the most recent operating period: Total Southern Northern Company Division Division $334,700 $194,900 $139, 800 sales Variable expenses Traceable fixed expenses Common fixed expense $121,298 s 77,960 43, 338 $167,200 S 75,900 $ 91,300 S 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