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 $ 334,700 $ 194,900 $ 139,800 Variable expenses $ 121,298 $ 77,960 $ 43,338 Traceable fixed expenses $ 167,200 $ 75,900 $ 91,300 Common fixed expense $ 66,940 $ 38,980 $ 27,960 The common fixed expenses have been allocated to the divisions on the basis of sales. The Northern Divisions break-even sales is closest to: