Assume a company with two divisions (A and B) prepared the following segmented income statement:

	A	B	Total
Sales	$ 300,000	$ 200,000	$ 500,000
Variable expenses	120,000	120,000	240,000
Contribution margin	180,000	80,000	260,000
Traceable fixed expenses	100,000	90,000	190,000
Segment margin	$ 80,000	$ (10,000)	70,000
Common fixed expenses			50,000
Net operating income			$ 20,000

Division Bs dollar sales to break even is closest to: