XYZ Company operates three divisions, H, J, and Z. The following information is available for the most recent month: XYZ Company: Common fixed costs ......... $ 68,600 Net income ................. 8% of total company sales Division H: Variable costs ............. 20% of sales in Division H Traceable fixed costs ...... $ 85,000 Segment margin ............. 12% of sales in Division H Division J: Sales revenue .............. $240,000 Contribution margin ........ $ 60,000 Segment margin ............. $ 43,200 Division Z: Variable costs ............. $108,000 Variable costs ............. 60% of sales in Division Z Calculate the sales revenue reported by Division H during the most recent month.