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Carlton Corporation has two divisions: Delta and Echo. Data from the most recent month appear below: Delta Echo Sales $ 254,000 $ 147,000 Variable expenses

Carlton Corporation has two divisions: Delta and Echo. Data from the most recent month appear below:

Delta Echo
Sales $ 254,000 $ 147,000
Variable expenses $ 91,440 $ 86,730
Traceable fixed expenses $ 99,000 $ 44,000

The companys common fixed expenses total $44,110. The break-even in sales dollars for Echo Division is closest to:

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