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 $ 418,000 $ 193,000 $ 225,000 $ 130,880 $ 79, 130 $ 51,750 $ 186,000 $ 77,000 $ 109,000 $ 79,420 $ 36,670 $ 42,750 The common fixed expenses have been allocated to the divisions on the basis of sales. The Southern Division's break-even sales is closest to: Multiple Choice $192,661 O $130,508 O $265,119 O O $386,408