Hatch Company has two divisions, O and E. During the year just ended, Division O had a segment margin of $17,300 and variable expenses equal to 60% of sales. Traceable fixed expenses for Division E were $26,000. Hatch Company as a whole had a contribution margin ratio of 35%, a segment margin of $42,400, and sales of $240,000. Given this data, the sales for Division E for last year were: A) $195,250 B $82,250 C) $224,417 D) $157,750