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 $ 297,800 $ 167,900 $ 129,900 Variable expenses $ 108,887 $ 62,123 $ 46,764 Traceable fixed expenses $ 159,000 $ 60,500 $ 98,500 Common fixed expense $ 59,560 $ 33,580 $ 25,980 The common fixed expenses have been allocated to the divisions on the basis of sales. The Northern Divisions break-even sales is closest to