Hatch Company has two divisions, O and E. During the year just ended, Division O had a segment margin of $11,900 and variable expenses equal to 60% of sales. Traceable fixed expenses for Division E were $22,200. Hatch Company as a whole had a contribution margin ratio of 40%, a segment margin of $29,600, and sales of $244,000. Given this data, the sales for Division E for last year were?