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.