Kadle Corporation has two divisions: Division L and Division Q. Data from the most recent month appear below:

	Total Company	Division L	Division Q
Sales	$709,750	$352,500	$357,250
Variable expenses	255,605	119,850	135,755
Contribution margin	454,145	232,650	221,495
Traceable fixed expenses	332,800	196,000	136,800
Segment margin	121,345	$36,650	$84,695
Common fixed expenses	73,950
Net operating income	$47,395

The break-even in sales dollars for Division Q is closest to:

$574,570

$220,645

$266,736

$330,357