Assume Company C's cost of sales and fulfillment are variable and that all other operating costs are fixed, what is their sales breakeven value? Use 4 digits for v (v=V/P).

Total Net Sales	177,866
Operating Costs:
Cost of sales	111,934
Fulfillment	25,249
Marketing	10,069
Technology	22,620
Administrative	3,674
Other costs, net	214
Total operating costs	173,760