Gulinson Corporation has two divisions: Division A and Division B. Data from the most recent month appear below: Total CompanyDivision A Division BSales$591,000$222,000 $369,000 Variable expenses 275,580 113,220  162,360 Contribution margin 315,420 108,780  206,640 Traceable fixed expenses 195,000 66,000  129,000 Segment margin 120,420$42,780 $77,640 Common fixed expenses 65,010      Net operating income$55,410       The break-even in sales dollars for Division A is closest to: 

A. $134,694
B. $487,179
C. $184,531
D. $267,367


Answer: A

Business

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