Michelle made 26 more sales calls last month than Allen. Together, they made 120 calls. How many calls were made by Michelle?

Let's say Allen made x sales calls.

Michelle made x + 26 sales calls.
Together, they made x + x + 26 =120
2x + 26 = 120
2x = 120 - 26
2x = 94
x = <<47=47>>47
Michelle made x + 26 = 47 + 26 = <<47+26=73>>73 sales calls. Answer: \boxed{73}.