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	$	490,000	$	125,000		$	365,000
Variable expenses		288,800		62,500			226,300
Contribution margin		201,200		62,500			138,700
Traceable fixed expenses		111,650		34,790			76,860
Segment margin		89,550	$	27,710		$	61,840
Common fixed expenses		36,910
Net operating income	$	52,640

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

Multiple Choice

• $183,500

• $260,210

• $202,263

• $402,400