Neelon Corporation has two divisions: Southern Division and Northern Division. The following data are for the most recent operating period: Sales Variable expenses Traceable fixed expenses Common fixed expense Total Southern Northern Company Division Division $418,900 $227,700 $191,200 $153,446 $ 86,526 $ 66,920 $225,200 $ 84,200 $141,000 $ 83,780 $ 45,540 $ 38,240 The common fixed expenses have been allocated to the divisions on the basis of sales. The Northern Division's break-even sales is closest to: Multiple Choice $209,258 $270,935 $216.923 $186,714