Neelon Corporation has two divisions: Southern Division and Northern Division. The following data are for the most recent operating period:

Total Company Southern Division Northern Division
Sales $ 302,000 $ 160,200 $ 141,800
Variable expenses $ 117,780 $ 62,478 $ 55,302
Traceable fixed expenses $ 177,300 $ 60,800 $ 116,500
Common fixed expense $ 60,400 $ 32,040 $ 28,360

The common fixed expenses have been allocated to the divisions on the basis of sales.

The Northern Division’s break-even sales is closest to:

Multiple Choice

a.$190,984

b.$129,762

c.$152,197

d.$198,689

This activity is important because as a marketing manager, you must allocate resources to reach your target market. during the strategic marketing process, managers move through three important phases to determine how to optimally allocate resources: a planning phase, an implementation phase, and an evaluation phase. in this interactive exercise, you are asked to review various strategic marketing actions and determine where in the strategic marketing process the action would occur. the goal of this exercise is to demonstrate your understanding of the strategic marketing process and related marketing actions.