Gardella corporation has two divisions: domestic division and foreign division. the following data are for the most recent operating period: domestic division foreign division sales $ 210,000 $ 270,000 variable expenses $ 90,300 $ 86,400 traceable fixed expenses $ 90,000 $ 121,000 common fixed expense $ 37,800 $ 48,600 the common fixed expenses have been allocated to the divisions on the basis of sales. the domestic division’s break-even sales is closest to