Neelon Corporation has two divisions: Southern Division and Northern Division. The following data are for the most recent operating period: Total Southern Company Division $301,300 $167,900 $112,125 $ 58,765 $ 169,600 $ 57,200 $ 60,260 $ 33,580 Sales Variable expenses Traceable fixed expenses Common fixed expense Northern Division $133,400 $ 53,360 $112,400 $ 26,680 ( 8 00:12:47 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 $142,715 $139,662 O $187,333 $187,333 O $180,708 $180,708