Methuen Corporation has two divisions: Division Land Division Q. Data from the most recent month appear below: Sales Variable expenses Contribution margin Traceable fixed expenses Segment margin Common fixed expenses Net operating income Total Company Division L $528,000 $142,000 319,460 72,420 208,540 69,580 109,920 29,400 98,620 $ 40,180 Division 2 $386,000 247,040 138,960 80,520 $ 58,440 55,370 $ 43,250 The break-even in sales dollars for Division Q is closest to: 275,210 $223,667 $212,328 ( ) $417,080