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	$	475,000	$	125,000		$	350,000
Variable expenses		300,000		72,500			227,500
Contribution margin		175,000		52,500			122,500
Traceable fixed expenses		118,970		34,790			84,180
Segment margin		56,030	$	17,710		$	38,320
Common fixed expenses		48,340
Net operating income	$	7,690

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

Multiple Choice

• $286,280

• $240,514

• $203,877

• $350,000