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 Division L Division Q $529,000 $161,000 305,900 223,100 122,380 100,720- 36,030 $ 64,690 The break-even in sales dollars for Division Q is closest to: 99,820 61,180 33,320 $ 27,860 $368,000 206,080 161,920 89,060 $ 72,860