rota Southern Northern Sales Variable expenses Traceable fixed expenses Common fixed expense Company Division Division $421,900 $223,900 $198,000 $158,860 89,560 69,300 $233,200 87,200 $146,000 84,380 44,780 39,600 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: Multiple Choice $224,615 $219,967 $285,967 $179,120