Muckleroy Corporation has two divisions: Division K and Division L. 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 Division Division Company K L $544,000 $248,000 $296,000 187,760 54,560 133,200 356, 240 193,440 162,800 254,000 136,000 118,000 102,240 57,440 44,800 54,400 24,800 29,600 $ 47,840 $ 32,640 $ 15,200 Management has allocated common fixed expenses to the Divisions based on their sales. The break- even in sales dollars for Division K is closest to: Multiple Choice $206,154 $174,359 Oo oo $470,945 $244,103