Criblez Corporation has two divisions: Blue Division and Gold Division. The following report is for the most recent operating period:

The Gold Division's break-even sales is closest to:

a) $276,812

b) $201,449

c) $383,825

d) $301,391

Sales............ Variable expenses.. Contribution margin.... Traceable fixed expenses. Segment margin...... Common fixed expense. Net operating income Total Blue Company Division $431,000 $106,000 $325,000 54,060 100,750 51,940 224,250 38,000 139,000 $ 13,940 $85,250 154,810 276,190 177,000 Gold Division 99,190 68,960 $ 30,230