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	$	267,000	$	154,400		$	112,600
Variable expenses	$	90,908	$	57,128		$	33,780
Traceable fixed expenses	$	126,800	$	55,600		$	71,200
Common fixed expense	$	53,400	$	30,880		$	22,520

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

The Northern Divisions break-even sales is closest to: