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 $ 475,000 $ 125,000 $ 350,000 Variable expenses 300,000 72,500 227,500 Contribution margin 175,000 52,500 122,500 Traceable fixed expenses 118,970 34,790 84,180 Segment margin 56,030 $ 17,710 $ 38,320 Common fixed expenses 48,340 Net operating income $ 7,690 The break-even in sales dollars for Division Q is closest to: (Round your intermediate calculations to 2 decimal places.)