9 Assume a company with two divisions (A and B) prepared the following segmented income statement: A B Sales $ 300,000 Variable expenses 120,000 $ 203,000 140,000 Total $ 503,000 260,000 00:50:11 Contribution margin 180,000 63,000 243,000 Traceable fixed expenses 100,000 80,000 180,000 Segment margin $ 80,000 $ (17,000) 63,000 Common fixed expenses 35,000 $ 28,000 Net operating income The dollar sales required for the company to break even is closest to