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 $ 577,000 $ 158,000 $ 419,000
Variable expenses 347,300 104,280 243,020
Contribution margin 229,700 53,720 175,980
Traceable fixed expenses 124,110 38,710 85,400
Segment margin 105,590 $ 15,010 $ 90,580
Common fixed expenses 70,310
Net operating income $ 35,280

The break-even in sales dollars for Division Q is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice
$318,530
$203,333
$268,466
$459,400