Delisa Corporation has two divisions: Division L and Division Q. Data from the most recent month appear below: Total Company Division L Division Q Sales $485,000 $167,000 $318,000 Variable expenses 320,100 110,220 209,880 Contribution margin 164,900 56,780 108,120 Traceable fixed expenses 107,480 29,400 78,080 Segment margin 57,420 $ 27,380 $ 30,040 Common fixed expenses 51,860 Net operating income $ 5,560 The break-even in sales dollars for Division Q is closest to