Delisa Corporation has two divisions: Division L and Division Q. Data from the most recent month appear bel Sales Total Company Division L Division Q $510,000 312,120 197,880 65,790 113,360 35,280 $153,000 $357,000 87,210 224,910 132,098 78,080 84,520 $ 30,510 $ 54,010 65,040 $ 19,480 Variable expenses Contribution margin Traceable fixed expenses Segment margin Common fixed expenses Net operating income The break-even in sales dollars for Division Q is closest to: