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 $ 475,000 $ 179,000 $ 296,000 Variable expenses 279,560 93,080 186,480 Contribution margin 195,440 85,920 109,520 Traceable fixed expenses 117,740 32,340 85,400 Segment margin 77,700 $ 53,580 $ 24,120 Common fixed expenses 45,700 Net operating income $ 32,000 The break-even in sales dollars for Division Q is closest to:

Multiple Choice

$281,180

$230,811

$208,095

$390,880