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 Division L $ 553,000 $145,000 309,680 81,200 243,320 63,800 107,490 31,850 135,830 $ 31,950 49,220 $ 86,610 Division Q $408,000 228,480 179,520 75,640 $ 103,880 The break-even in sales dollars for Division Q is closest to