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Delisa Corporation has two divisions: Division L and Division Q Data from the most recent month appear below: Sales Variable expenses Contribution margin Traceable fixed expenses Segment margin Common fixed expenses Net operating income Total Company Division L $543,000 $178,000 320,010 119,260 222,990 58,740 125,300 31,360 97,690 $ 27, 380 36,910 $ 60,780 Division 0 $365,000 200, 750 164,250 93,940 $ 70,310 The break-even in sales dollars for Division Q is closest to Multiple Choice $287,510 $208756 $237.909 5445 980