Delisa Corporation has two divisions: Division L and Division Q. Data from the most recent month appear below: Total CompanyDivision LDivision QSales$528,000$142,000$386,000Variable expenses319,46072,420247,040Contribution margin208,54069,580138,960Traceable fixed expenses109,92029,40080,520Segment margin98,620$ 40,180$ 58,440Common fixed expenses55,370 Net operating income$ 43,250 The break-even in sales dollars for Division Q is closest to