Neelon Corporation has two divisions: Southern Division and Northern Division. The following data are for the most recent operating period Southern Division $ 158,300 $ 56,988 Total Company $ 260,500 $ 89,692 $ 124,400 $ 52,100 Northern Division $ 102,200 $ 32,704 Sales Variable expenses Traceable fixed expenses $ 55,500 $ 68,900 Common fixed expense $ 31,660 $ 20,440 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: