Neelon Corporation has two divisions: Southern Division and Northern Division. The following data are for the most recent operating period: Total CompanySouthern Division Northern DivisionSales$297,800?$167,900? $129,900? Variable expenses$108,887?$62,123? $46,764? Traceable fixed expenses$159,000?$60,500? $98,500? Common fixed expense$59,560?$33,580? $25,980? 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:
A. $153,906
B. $149,333
C. $190,571
D. $139,357
Answer: A
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