4

Delisa Corporation has two divisions: Division L and Division Q. Data from the most recent month appear below:

	Total Company		Division L			Division Q
Sales	$	541,000	$	173,000		$	368,000
Variable expenses		323,720		117,640			206,080
Contribution margin		217,280		55,360			161,920
Traceable fixed expenses		111,910		38,710			73,200
Segment margin		105,370	$	16,650		$	88,720
Common fixed expenses		64,160
Net operating income	$	41,210

The break-even in sales dollars for Division Q is closest to: (Round your intermediate calculations to 2 decimal places.)