Phong Corporation has two divisions: Consumer Division and Business Division. The following data are for the most recent operating period:

	Consumer Division	Business Division
Sales	$267,000	$335,000
Variable expenses	$152,190	$73,700
Traceable fixed expenses	$72,000	$191,000

The company's common fixed expenses total $102,340. The Consumer Division's break-even sales is closest to:

$273,000

$405,442

$167,442

$584,762