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 $ 301,300 $ 167,900 $ 133,400 Variable expenses $ 112,125 $ 58,765 $ 53,360 Traceable fixed expenses $ 169,600 $ 57,200 $ 112,400 Common fixed expense $ 60,260 $ 33,580 $ 26,680 The common fixed expenses have been allocated to the divisions on the basis of sales. The Northern Divisions break-even sales is closest to: