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	$	447,000	$	129,000		$	318,000
Variable expenses		274,050		86,430			187,620
Contribution margin		172,950		42,570			130,380
Traceable fixed expenses		105,530		29,890			75,640
Segment margin		67,420	$	12,680		$	54,740
Common fixed expenses		38,670
Net operating income	$	28,750

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