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Sandler Corporation has two divisions, a Southern Division and Northern Division. The following data are for its most recent operating period:
Sandler Corporation has two divisions, a Southern Division and Northern Division. The following data are for its most recent operating period:
Total Southern Northern
Sales $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. What is the Northern Division's break-even sales? (Round your intermediate calculations to 2 decimal places.)