A retail company determines its selling price by marking up variable costs 70%. In addition, the company uses frequent selling price markdowns to stimulate sales. If the markdowns average 15%, how much sales are needed for the company to achieve its goal of a target after-tax net income of $320,000, given a fixed cost of $100,000?

Assume a tax rate of 20%.

Only round your final answer to two digits (e.g., round 10.249 to 10.25)