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	$	302,000	$	160,200		$	141,800
Variable expenses	$	117,780	$	62,478		$	55,302
Traceable fixed expenses	$	177,300	$	60,800		$	116,500
Common fixed expense	$	60,400	$	32,040		$	28,360

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

The Northern Divisions break-even sales is closest to:

Multiple Choice

• $190,984

• $129,762

• $152,197

• $198,689