Gardella Corporation has two divisions: Domestic Division and Foreign Division. The following data are for the most recent operating period:  Domestic DivisionForeign Division Sales$210,000$270,000 Variable expenses$90,300$86,400 Traceable fixed expenses$90,000$121,000 Common fixed expense$37,800$48,600  The common fixed expenses have been allocated to the divisions on the basis of sales. The Foreign Division's break-even sales is closest to:

A. $470,663
B. $177,941
C. $249,412
D. $305,000


Answer: B

Business

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