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 120,000 130,000 250,000 Contribution margin 180,000 70,000 250,000 Traceable fixed expenses 100,000 85,000 185,000 Segment margin $ 80,000 $ (15,000) 65,000 Common fixed expenses 50,000 Net operating income $ 15,000 Division Bs dollar sales to break even is closest to: