A company has two divisions, X and Y. The following has been provided related to the operation of those two divisions:

X Y Total

Sales

$300,000 $200,000 $500,000

Variable expenses

$120,000 $140,000 $260,000

Contribution margin

$180,000 $60,000 $240,000

Traceable fixed expenses

$100,000 $80,000 $180,000

Segment margin

$80,000 ($20,000) $60,000

Common fixed expenses $50,000

Net operating income $10,000

What dollar amount of sales must Division Y earn to break even at the segment level? Round to the nearest dollar.