Assume a company with two divisions (A and B) prepared the following segmented income statement: A B Sales Variable expenses Contribution margin Traceable fixed expenses Segment margin Common fixed expenses Net operating income $ 300,000 120,000 180,000 100,000 $ 80,000 $ 208,500 140,000 68,500 80,000 $ (11,500) Total $ 508,500 260,000 248,500 180,000 68,500 46,000 $ 22,500 The dollar sales required for the company to break even is closest to