Wyrich Corporation has two divisions: Blue Division and Gold Division. The following report is for the most recent operating period: Total Blue Gold Division Division Company Sales 522,eee $131,eee 391,eee 89,930 Variable expenses 7e,740 160,670 Contribution margin Traceable fixed expenses 361,330 301,070 60,260 239,eee 47,e0e 286,e00 $ 13,260 75,330 $ 62,070 Segment margin Common fixed expenses 73,080 Net operating income 2,250 The company's overall break-even sales is closest to: Multiple Choice $106,186 $50 10' Multiple Choice $106,186 $506.409 $412,564 $518,750