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