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	$	517,000	$	156,000		$	361,000
Variable expenses		255,960		82,680			173,280
Contribution margin		261,040		73,320			187,720
Traceable fixed expenses		171,000		49,000			122,000
Segment margin		90,040	$	24,320		$	65,720
Common fixed expenses		87,890
Net operating income	$	2,150

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