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$418,000$193,000 $225,000 Variable expenses$130,880$79,130 $51,750 Traceable fixed expenses$186,000$77,000 $109,000 Common fixed expense$79,420$36,670 $42,750  The common fixed expenses have been allocated to the divisions on the basis of sales. The company's overall break-even sales is closest to:

A. $272,067
B. $114,341
C. $328,299
D. $386,408


Answer: D

Business

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