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 $ 408,800 $ 227,700 $ 181,100

Variable expenses $ 144,478 $ 86,526 $ 57,952

Traceable fixed expenses $ 206,400 $ 84,300 $ 122,100

Common fixed expense $ 81,760 $ 45,540 $ 36,220

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

The Northern Divisions break-even sales is closest to: