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 Eastern Company Division Division $406,000 $188,000 $218,000 111,880 63,920 47,960 294,120 124,080 170,040 191,000 85,000 106,000 103, 120 39,080 64,040 69,020 31,960 37,060 $ 34,100 $ 7,120 $ 26,980 The common fixed expenses have been allocated to the divisions on the basis of sales. The Western Division's break-even sales is closest to: Multiple Choice $128,788 $233,364 $177,212 $358,929