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, 740 361,330 301,070 60,260 286,000 239,000 47,000 75,330 $ 62,070 $ 13,260 73,080 $ 2,250 The Blue Division's break-even sales is closest to