Delisa Corporation has two divisions: Division L and Division Q. Data from the most recent month appear below Total Company Division L Division Sales Variable expenses Contribution margin Traceable fixed expenses Segment margin Common fixed expenses Net operating income $541,000 $173,000 $368,000 206,080 161,920 73,200 105,370 16,650 88,720 323,720 217,280 111,910 117,640 55,360 38,710 64,160 $ 41,216e The break-even in sales dollars for Division Q is closest to