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 $577,000 $158,000 347, 300 104,280 229,700 53,720 124, 110 38,710 105,590 $ 15,010 70,310 $ 35,280 Division 0 $419,000 243,020 175,980 85,400 $ 90,580 The break-even in sales dollars for Division Q is closest to: (Round your intermediate calculations to 2 decimal places.)