There are two business regions in XYZ Corporation: Region M and Region N. Data from the two regions of the most recent month shown below: Region M Region N Sales $221,000 $156,000 Variable expenses 112,710 49,920 Traceable fixed expenses 85,000 71,000 The corporation's common fixed expenses total $64,090. The break-even in sales dollars for Region N is closest to: A. $115,143 B. $104,412 C. $100,469 D. $114,265