28 3 Assume a company with two divisions (A and 8) prepared the following segmented income statement Total Sales $300,000 $206,000 $506,000 Variable expenses 120,000 140,000 260,000 Contribution margin 180,000 66,000 246,000 Traceable fixed expenses 100,000 80,000 180,000 Segment margin $ 80,000 $(14,000) 66,000 Common fixed expenses 41,000 Net operating income $ 25,000 The dollar sales required for the company to break even is closest to Multiple Choice $366,000 $454577 o o O o 579,577 S41271