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