Delisa Corporation has two divisions: Division L and Division Q. Data from the most recent month appear below: Sales Variable expenses Contribution margin Traceable fixed expenses Segment margin Common fixed expenses Net operating income Total Company $491,000 274, 712 216,290 108,480 107,810 70,310 $ 37,500 Division L Division Q $162,000 $329,000 106,920 167,790 55, 080 161,210 35,280 73,200 $ 19,800 $ 88,010 The break-even in sales dollars for Division Q is closest to: Multiple Choice $287.270 $149,388 $281.392 4250