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Delisa Corporation has two divisions: Division L and 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 L Division $474,000 $153,000 $321,000 255,510 91,800 163,710 218,490 61,200 157,290 112,850 29,890 82,960 105,640 $ 31,310 $ 74,330 56,250 $ 49,390 The break-even in sales dollars for Division is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $281950 $169,306 Oo oo O $272,961 $436,980 Keyser Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 121 Units in beginning inventory Units produced Units sold Units in ending inventory 800 8,700 8,800 700 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ 69,600 $163,300 The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month. What is the net operating income for the month under variable costing? Multiple Choice $12.700 $13,500 Oo oo $3,800 $21300