Daytona Company operates three divisions, L, M, and Z. The following information is available for the most recent month: Daytona Company: Variable costs ............. $281,000 Common fixed costs ......... $ 92,000 Net income ................. $136,000 Division L: Traceable fixed costs ...... $ 28,000 Division M: Sales revenue .............. $190,000 Contribution margin ........ $ 57,000 Segment margin ............. $ 46,000 Division Z: Variable costs ............. $ 92,000 Variable costs ............. 40% of sales Segment margin ............. $106,000 Calculate the sales revenue reported by Division L during the most recent month.