Neelon Corporation has two divislons: Southern Division and Northern Division. The following data are for the most recent operating perlod: Sale Variable expenses Traceable fixed expenses Common fixed expense Total Southern Northern Company Division Division $297,800 $167,900 $129,900 $108,887 62,123 46,764 $159,000 60,500 $ 98,500 $59,560 33,580 25,98 The common fixed expenses have been allocated to the divislons on the basis of sales. The Northern DIvision's break-even sales is closest to Multiple Choice $149,333 $139,357 $153,906 $190,571