tion has two divisions: Division M and Division N. Data from the most rece month appear below: Total Company Division Division N Sales $404.000 $181.000 $223,000 Variable expenses 152.130 65.160 86.970 Contribution margin 251,870115.840136,030 Traceable fixed expenses 192.000 87.000 105.000 Segment margin 59,870 28.840 31,030 Common fixed expenses 52.520 23,530 28.990 Net operating income $7,350 $5,310 $2.040 Vanagement has allocated common fived a t the Divisions based on their sales. The break-even in sales dollars for Division N is closest to: $172,131 B. C. $219,656 $258,230 D. $392,211 Gough Corporation has two divisions: Domestic and Foreign. Data from the most recent month appear below: Total Company Domestic Foreign Sales $668,000 $347,000 $321.000 Variable expenses 220.530 72.870 147.660 Contribution margin 447,470274,130173,340 Traceable fixed expenses 335.000 201.000 34.000 Segment margin 112,470 $73.130 $39.340 Common fixed expenses 73.480 Net operating income $38.990 The break-even in sales dollars for the company as a whole is closest to: A. $609,794 $502,579 $107,216 D. $436,424