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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

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:

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