17.

Delisa Corporation has two divisions: Division Land Division Q. Data from the most recent month appear below: Sales Variable expenses Contribution margin Traceable fixed expenses Segment margin Common fixed expenses Net operating income Total Company Division 1 Division Q $507,000 $186,000 $321,000 286,800 113,460173,340 220,200 72,540 147,660 127,490 29,890 97,600 92,710 $ 42,650 $ 50,060 68,550 $ 24,160 The break-even in sales dollars for Division Q is closest to: Multiple Choice $323,530 $307,685 $440,400 $212,174