Refer to the segmented income statement provided below. What is the break-even point for thon 17 Hound your terrest whole dollar Company Division 1 Division 2 Sales 600,000 500,000 100,000 Variable Expenses 343,000 320,000 21,000 Contribution Margin 257,000 180,000 77,000 Traceable Fixed Costs 117,000 72.000 45,000 Division Margin 140,000 108.000 32,000 Common Costs 40,000 Net Operating Income 100,000 $366,537 $200,000 $58,442 $157,000