Gulinson Corporation has two divisions: Division A and Division B. Data from the most recent month appear below: Division Division Total Company A Sales $591,000 $222,000 $369,000 113,220 Variable expenses Contribution margin Traceable fixed expenses 275,580 162,360 315,420 195,000 108,780 66,000 206,640 129,000 120,420 $ 42,780 $ 77,640 Segment margin Common fixed expenses 65,010 $55,410 Net operating income The break-even in sales dollars for Division A is closest to