Sandler Corporation has two divisions, a Southern Division and Northern Division. The following data

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          $42,750The 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.)