Phong Corporation has two divisions: Consumer Division and Business Division.The following data are for the most recent operating period: 
The company's common fixed expenses total $102, 340. The Consumer Division's break-even sales is closest to:
Definitions:
Geriatricians
Medical doctors specializing in the care, treatment, and prevention of diseases and conditions affecting older adults.
Symptoms
Indicators or signs of a condition or disease experienced by an individual, such as pain, fever, or fatigue.
Depression
A mental health disorder characterized by persistently depressed mood or loss of interest in activities, causing significant impairment in daily life.
Elderly
Individuals over the age of 65.
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