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	$	418,000	$	193,000		$	225,000
Variable expenses	$	130,880	$	79,130		$	51,750
Traceable fixed expenses	$	186,000	$	77,000		$	109,000
Common fixed expense	$	79,420	$	36,670		$	42,750

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

The Southern Divisions break-even sales is closest to:

Multiple Choice

• $386,408

• $130,508

• $265,119

• $192,661