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 $ 340,300 $216,200 $ 124,100 Sales Variable expenses $112,018 $ 64,860 $ 47,158 Traceable fixed expenses $ 162,600 $ 63,200 $ 99,400 Common fixed expense $ 68,060 $ 43,240 $ 24,820 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: