Wyrich Corporation has two divisions: Blue Division and Gold Division. The following report is for the most recent operating period: Sales: Total Company Blue Division Gold Division $ 522,000 $ 391,000 $ 131,000 160,670 89,930 70,740 361,330 301,070 286,000 239,000 60,260 47,000 75,330 $ 62,070 $ 13,260 73,080 $ 2,250 Variable expenses Contribution margin. Traceable fixed expenses. Segment margin. Common fixed expenses. Net operating income. The company's overall break-even sales is closest to: Multiple Choice $412,564 $506,409 $518,750 9