Delisa Corporation has two dvisions: Division L and Dvision Q. Data from the most recent month appear below: Total Company Division L $507,000 Division Q Sales $186,000 $321,000 Variable expenses 286,800 113,460 173,340 Contribution marqin. 220,200 72,540 147,660 Traceabl fixed expenses 127,490 29,890 97,600 $ 42,650 50,060 Segment margin 92,710 Common fixed expenses 68,550 24,160 Net operating income The break-even in sales dollars for DINvision Q is closest to: Multiple Choice $323.530 $212,174 $307685 $440,400