19

Delss Corporation has swo divisions: Division L and Division Q. Data from the most recent month appear below 19 Total Company Division L Division Q 510, e00 $153,000 $357,900 312, 120 87,210 224,910 197,888 65, 790 132,890 35, 280 84, 520 30,510 54,010 Sales variable expenses Contribution margin 113, 360 78,080 Traceable fixed expenses Segment margin Common fixed expenses Net operating income 65,040 19,480 The break-even in sales dollars for Division Q is closest to