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 Company Division $418,000 $193,000 $130,880 $ 79,130 $186,000 $ 77,000 $ 79,420 $ 36,670 Northern Division $225,000 $ 51,750 $109,000 $ 42,750 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 O $141.558 Looo $197078 O $244701