Hatch Company has two divisions, O and E. During the year just ended, Division O had a segment margin of $18,900 and variable expenses equal to 70% of sales. Traceable fixed expenses for Division E were $23.600. Hatch Company as a whole had a contribution margin ratio of 30%, a segment margin of $38,500, and sales of $275,000. Given this data, the sales for Division E for last year were: $131,000 $144,000 $210,667 $181.500