Delisa Corporation has two divisions: Division L and Division Q. The data for the most recent month is shown below:

	total company		L Division			Q Division
Sales	ps	517,000	ps	156,000		ps	361,000
Variable expends		255,960		82,680			173,280
Contribution margin		261,040		73,320			187,720
Trackable Fixed Expenses		171,000		49,000			122,000
segment margin		90,040	ps	24,320		ps	65,720
common fixed expenses		87,890
operating margin	ps	2,150

Calculate the breakeven point in sales dollars for Division Q