Wyrich Corporation has two divisions: Blue Division and Gold Division. The following report is for the most recent operating period. Sales Variable expenses Contribution margin Traceable fixed expenses Segment margin Common fixed expenses Net operating income Total Blue Gold Company Division Division $522,000 $391,000 $131,000 160, 670 89, 930 70, 740 361,330 301,670 60, 260 286,000 239,000 47,000 75,330 $ 62,070 $ 13,260 73, 080 $ 2,250 The Blue Division's break even soles is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Cholce $518,750 O $405,299 $381,481 $310,390