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	$	381,500	$	216,200		$	165,300
Variable expenses	$	141,029	$	86,480		$	54,549
Traceable fixed expenses	$	199,100	$	84,200		$	114,900
Common fixed expense	$	76,300	$	43,240		$	33,060

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

The Northern Divisions break-even sales is closest to: