Jemmott Corporation has two divisions: Western Division and Eastern Division. The following report is for the most recent operating period:   Total CompanyWestern Division Eastern DivisionSales$406,000$188,000 $218,000 Variable expenses 111,880 63,920  47,960 Contribution margin 294,120 124,080  170,040 Traceable fixed expenses 191,000 85,000  106,000 Segment margin 103,120 39,080  64,040 Common fixed expenses 69,020 31,960  37,060 Net operating income$34,100$7,120 $26,980  The common fixed expenses have been allocated to the divisions on the basis of sales. The Eastern Division's break-even sales is closest to:

A. $358,929
B. $183,410
C. $224,385
D. $135,897


Answer: D

Business

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