Neelon Corporation has two divisions: Southern Division and Northern Division. The following data are for the most recent operating perlod: Sales Variable expenses Traceable fixed expenses Common fixed expense Total Southern Northern Company Division Division $300,300 $177,600 $122,700 $ 99,648 60,384 39,264 $141,500 58,800 82,700 $ 60,060 35,520 24,540 The common fixed expenses have been allocated to the divislons on the basis of sales. The Northern Division's break-even sales is closest to: Multiple Choice $121.618