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

	A	B	Total
Sales	$ 300,000	$ 210,000	$ 510,000
Variable expenses	120,000	140,000	260,000
Contribution margin	180,000	70,000	250,000
Traceable fixed expenses	100,000	80,000	180,000
Segment margin	$ 80,000	$ (10,000)	70,000
Common fixed expenses			49,000
Net operating income			$ 21,000

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

Multiple Choice

• $374,000.

• $467,160.

• $92,160.

• $430,301.