Keller Company is evaluating its two divisions, North Division and South Division. Data for the North Division include sales of $250,000, variable costs of $125,000, and fixed costs of $200,000, 50 percent of which are traceable to the division. Data for the South Division include sales of $300,000, variable costs of $175,000, and fixed costs of $225,000, 60 percent of which are traceable to the division.