Gulinson Corporation has two divisions: Division A and Division B. Data from the most recent month appear below:

	Total Company		Division A			Division B
Sales	$	591,000	$	222,000		$	369,000
Variable expenses		275,580		113,220			162,360
Contribution margin		315,420		108,780			206,640
Traceable fixed expenses		195,000		66,000			129,000
Segment margin		120,420	$	42,780		$	77,640
Common fixed expenses		65,010
Net operating income	$	55,410

The break-even in sales dollars for Division A is closest to:

a. $134,694

b. $184,531

c. $487,179

d. $267,367