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		111,880		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.

The Eastern Divisions break-even sales is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $135,897

• $224,385

• $358,929

• $183,410