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 Company Division L Division Q $553,000 $145,000 $408,000 309,680 81,200 228,480 243,320 63,800 179,520 107,490 31,850 75,640 135,830 $ 31,950 $103,880 49,220 $ 86,610 The break-even in sales dollars for Division Q is closest to: Multiple Choice 0 $264.200 0 $171,909 0 $222,964 O $486,640