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	$	596,000	$	170,000		$	426,000
Variable expenses		338,000		103,700			234,300
Contribution margin		258,000		66,300			191,700
Traceable fixed expenses		116,060		39,200			76,860
Segment margin		141,940	$	27,100		$	114,840
Common fixed expenses		43,950
Net operating income	$	97,990

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

Multiple Choice

• $276,070

• $170,800

• $219,655

• $516,000