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 Business Division's break-even sales is closest to:
Definitions:
Q18: Farron Corporation, which has only one product,
Q20: Bartelt Inc. , which produces a single
Q26: Bateman Corporation, which has only one product,
Q66: Boenisch Corporation produces and sells a single
Q80: Data concerning Kuralt Corporation's single product appear
Q108: Ence Sales, Inc. , a merchandising company,
Q123: Direct labor-hours or direct labor cost should
Q127: Poskey Corporation uses an activity-based costing system
Q159: Dockwiller Inc.manufactures industrial components.One of its products,
Q212: Zimmerli Corporation manufactures a single product.The following