Wyrich Corporation has two divisions: Blue Division and Gold Division. The following report is for the most recent operating period:     Total Company Blue Division   Gold Division Sales $ 522,000 $ 391,000   $ 131,000   Variable expenses   160,670   89,930     70,740   Contribution margin   361,330   301,070     60,260   Traceable fixed expenses   286,000   239,000     47,000   Segment margin   75,330 $ 62,070   $ 13,260   Common fixed expenses   73,080             Net operating income $ 2,250              The Gold Division's break-even sales is closest to:     $102,174     $261,043     $142,043     $518,750

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Wyrich Corporation has two divisions: Blue Division and Gold Division. The following report is for the most recent operating period:

 


  Total Company Blue Division   Gold Division
Sales $ 522,000 $ 391,000   $ 131,000  
Variable expenses   160,670   89,930     70,740  
Contribution margin   361,330   301,070     60,260  
Traceable fixed expenses   286,000   239,000     47,000  
Segment margin   75,330 $ 62,070   $ 13,260  
Common fixed expenses   73,080            
Net operating income $ 2,250            
 

The Gold Division's break-even sales is closest to:
   
$102,174
   
$261,043
   
$142,043
   
$518,750
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