Delisa Corporation has two divisions: Division L and Division Q. Data from the most recent month appear below:

	Total Company		Division L			Division Q
Sales	$	547,000	$	175,000		$	372,000
Variable expenses		313,540		101,500			212,040
Contribution margin		233,460		73,500			159,960
Traceable fixed expenses		115,540		31,360			84,180
Segment margin		117,920	$	42,140		$	75,780
Common fixed expenses		64,160
Net operating income	$	53,760

The break-even in sales dollars for Division Q is closest to:

Multiple Choice

• $295,240

• $195,767

• $260,246

• $466,920