Jemmott Corporation has two divisions: Western Division and Eastern Division. The following report is for the most recent operating period: Total Western Sales Variable expenses Contribution margin Traceable fixed expenses Segment margin Common fixed expenses Net operating income Eastern Company Division Division $406,000 $188,000 $218,000 47,960 294,120 124,080 170,040 85,000 106,000 64,040 37,060 $ 34,100 $ 7,120 26,980 111,880 63,920 191,000 103,120 69,020 39,080 31,960 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