Carolfi Corporation has two divisions: Division A and Division B. Data from the most recent month appear below. Sales Variable expenses Contribution margin Traceable fixed expenses Segment margin Common fixed expenses Net operating income Total Company $724,000 327,880 396,120 255,000 141,120 130,320 $10,800 Division A $370,000 214,600 155,400 97,000 $58,400 Division B $354,000 113,280 240,720 158,000 $82,720 The break-even in sales dollars for Division A is closest to: O $389,524 $541,238 $230,952 O O $704,261