Wyrich Corporation has two divisions: Blue Division and Gold Division. The following report is for the most recent operating period: Total CompanyBlue DivisionGold DivisionSales$ 522,000$ 391,000$ 131,000Variable expenses160,670 89,930 70,740Contribution margin361,330 301,070 60,260Traceable fixed expenses286,000 239,000 47,000 Segment margin75,330$ 62,070$ 13,260 Common fixed expenses73,080 Net operating income$ 2,250 The companys overall break-even sales is closest to: