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

	Total Company	Division K	Division L
Sales	$409,000	$248,000	$161,000
Variable expenses	216,770	131,440	85,330
Contribution margin	192,230	116,560	75,670
Traceable fixed expenses	133,000	75,000	58,000
Segment margin	59,230	41,560	17,670
Common fixed expenses	40,900	24,800	16,100
Net operating income	$18,330	$16,760	$1,570

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:

$212,340

$370,000

$246,596

$159,574