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 Total Company Division L $543,000 $ 178,000 320,010 119,260 222,990 58,740 125, 300 31,360 97,690 $ 27,380 36,910 $ 60, 780 Division 2 $365,000 200,750 164,250 93,940 $ 70,310 The break-even in sales dollars for Division Q is closest to: Multiple Choice $287,510 Common fixed expenses Net operating income 36,910 $ 60, 780 The break-even in sales dollars for Division Q is closest to: Multiple Choice O $287,510 $208,756 $237,909 $445,980