The following is a segmented income statement for Company M:

	Total	Division A	Division B
Sales	$5,000	$3,000	$2,000
- Variable Costs	-1,100	-600	-500
Contribution Margin	3,900	2,400	1,500
- Traceable Fixed Costs	-500	-300	-200
Segment Margin	3.400	2,100	1,300
-Common Fixed Costs	-900
Net Operating Income	$2,500

What is the break even point for Division A?

• A.

  $937.50

• B.

  $266.67

• C.

  $375

• D.

  $384.62