6 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 $447 , 000 $129, 000 $318, 090 Variable expenses 274, 050 86,430 187 , 620 Contribution margin 172,950 42,570 130, 380 Traceable fixed expenses 105,530 29, 890 75, 640 Segment margin 67, 420 $ 12, 680 $ 54, 740 Common fixed expenses 38, 670 Net operating income $ 28, 750 The break-even In sales dollars for Division Q Is closest to: (Round your Intermediate calculations to 2 decimal places.)