Hickory Corporation has two divisions. East and West. Data from the most recent month appears below: Company East West Sales 668,000 347,000 321,000 Variable expenses 220.530 72,870 147,660 Contribution margin 447,470 274,130 173,340 Traceable fixed expenses 335.000 201.000 134.000 Division segment margin 112.470 73.130 39.340 Common fixed expenses 73.480 Net operating income $38.990 The break-even in sales dollars for the West division is: O $255,148 $250.926 O $252,148 $248,148