Jemmott Corporation has two divisions: Western Division and Eastern Division. The following report is for the most recent operating period:

Total Company Western Division Eastern Division

Sales $ $406,000$ $ $188,000$ $ $218,000$

Variable expenses $111,88063,92047,960$

Contribution margin $294,120124,080170,040$

Traceable fixed expenses $191,00085,000106,000$

Segment margin $103,12039,08064,040$

Common fixed expenses $69,02031,96037,060$

Net operating income $ $34,100$ $ $7,120$ $ $26,980$

The common fixed expenses have been allocated to the divisions on the basis of sales.

The company$$s overall break$-$even sales is closest to: