Delisa Corporation has two divisions: Division Land 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 $553,000 309,680 243,320 107,490 135,830 49,220 $ 86,610 Division 1 Division Q $145,000 $408,000 81,200 228,480 63,800 179,520 31,850 75,640 $ 31,950 $ 103,880 The break-even in sales dollars for Division Q is closest to: Multiple Choice $264,200 O $171,909 $222,964 $486,640