Neelon Corporation has two divisions: Southern Division and Northern Division. The following data are for the most recent operating period:

	Total Company		Southern Division			Northern Division
Sales	$	404,800	$	220,000		$	184,800
Variable expenses	$	148,280	$	83,600		$	64,680
Traceable fixed expenses	$	217,700	$	81,400		$	136,300
Common fixed expense	$	80,960	$	44,000		$	36,960

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

The Northern Divisions break-even sales is closest to:

• $202,258

• $209,692

• $261,871

• $180,400