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
$553,000
$145,000
$408,000
Variable expenses
309,680
81,200
228,480
Contribution margin
243,320
63,800
179,520
Traceable fixed expenses
107,490
31,850
75,640
Segment margin
135,830
$ 31,950 $ 103,880
Common fixed expenses
49,220
Net operating income
$ 86,610
The break-even in sales dollars for Division Q is closest to: