Delisa Corporation has two divisions: Division L and Division Q. Data from the most recent month appear below: Sales Variable expenses Contribution margin Traceable fixed expenses Segment margin Common fixed expenses Net operating income Total Company Division L $475,000 $125,000 300,000 72,500 175,000 52,500 118,970 34,790 56,030 $ 17,710 48,340 $ 7,690 Division $350,000 227,500 122,500 84,180 $ 38,320 The break-even in sales dollars for Division Q is closest to: Multiple Choice $350,000 $203,877 Net operating income $ 7,690 The break-even in sales dollars for Division Q is closest to: Multiple Choice $350,000 $203,877 Darby $286,280 $240,514