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

	A	B	Total
Sales	$ 300,000	$ 206,500	$ 506,500
Variable expenses	120,000	140,000	260,000
Contribution margin	180,000	66,500	246,500
Traceable fixed expenses	100,000	80,000	180,000
Segment margin	$ 80,000	$ (13,500)	66,500
Common fixed expenses			42,000
Net operating income			$ 24,500

The dollar sales required for the company to break even is closest to:

Multiple Choice

• $456,158.

• $367,000.

• $81,158.

• $419,299.