Carla Vista Corporation's Small Craft division reported a net operating loss of $2329000 in the most recent reporting period. The division absorbed common fixed corporate expenses of $2531000. The division's segment margin is $(2329000). $202000. $4860000 $(2531000). A company requires $1387200 in sales to meet its operating income target. Its contribution margin is 30%, and fixed costs are $244800. What is the target operating income? O $416160 O $318240 $171360 O $571200