Walsh Corporation has two divisions: Blue Division and Gold Division. The following report is for the most recent operating period: Total Company Blue Division Gold Division Sales $ 522,000 $ 391,000 $ 131,000 Variable expenses 160,670 89,930 70,740 Contribution margin 361,330 301,070 60,260 Traceable fixed expenses 286,000 239,000 47,000 Segment margin 75,330 $ 62,070 $13,260 Common fixed expenses 73,080 Net operating income $ 2,250 The company's overall break-even sales is closest to: Select one: O a. $106,186 O b. $506,409 Oc. $518,750 O d. $412,564