Pevy 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	$332,000	$200,000	$132,000
Variable expenses	$92,400	$66,000	$26,400
Traceable fixed expenses	$170,00	$101,000	$69,000
Common fixed expense	$36,520	$22,000	$14,520

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

The company's overall break-even sales is closest to:

$286,163

$174,205

$236,996

$49,167