Question 3 (2.5 points) Unicorn Industries has two divisions: Division A and Division B. Data from the most recent month appear below: Total Division A Division B Company $404,000 $181,000 $223,000 152.130 65.160 86,970 251,870 115,840 136,030 Sales Variable expenses Contribution margin Traceable fixed expenses Segment margin Common fixed expenses Net operating income 192.000 87.000 105.000 59.870 28.840 31,030 52.520 23,530 28.990 $2,040 $2.350 $5.310 Management has allocated common fixed expenses to the Divisions based on their sales. The break-even in sales dollars for Division B is closest to: A) $258,230 B) $392,211 192.000 87.000 105.000 11 alcauit HIACU expenses Segment margin Common fixed expenses Net operating income 59,870 28,840 31,030 52.520 23.530 28.990 $7.350 $5,310 $2.040 Management has allocated common fixed expenses to the Divisions based on their sales. The break-even in sales dollars for Division B is closest to: OA) $258,230 OB) $392,211 OC) $172,131 OD) $219,656