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	$	300,300	$	177,600		$	122,700
Variable expenses	$	99,648	$	60,384		$	39,264
Traceable fixed expenses	$	141,500	$	58,800		$	82,700
Common fixed expense	$	60,060	$	35,520		$	24,540

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

The Northern Divisions break-even sales is closest to:

Multiple Choice:

• $180,091

• $142,909

• $152,736

• $121,618