Jemmott Corporation has two divisions: Western Division and Eastern Division. The following report is for the most recent operating period: Total Western Eastern Company Division Division Sales $406,000 $188,000 $218,000 Variable expenses 111,880 63,920 47,960 Contribution margin 294,120 124,080 170,040 Traceable fixed expenses 191,000 85,000 106.000 Segment margin 103,120 39,080 64,040 Common fixed expenses 69,020 31,960 37,060 Net operating income $34,100 $ 7,120 $26,980 The common fixed expenses have been allocated to the divisions on the basis of sales. 700 The Eastern Division's break-even sales is closest to: (Round your intermediate calculations to 2 decimal places.) $224,385 $358.929 $183,410 $135,897