Company A and Company B are direct competitors. They are both young firms in the same industry. Company A is public and Company B is private. Both firms do not use debt. The table below reports the earnings, sales, and the value of the equity at Company A$.$

Company A

Earnings $200$

Sales $800$

Overall equity value $2400$Company A and Company $B$ are direct competitors. They are both young firms in the same

industry. Company A is public and Company B is private. Both firms do not use debt. The

table below reports the earnings, sales, and the value of the equity at Company $A.$

The PE and Price$-$to$-$Sales ratios from Company A were used to estimate the overall value of

the equity at Company B$.$ These $2$ estimates for Company B$\text{'}$s firm value are shown below:

PE$-$based equity value $=924$

Price$-$to$-$sales$-$based equity value $=1,165\mathrm{.}71$

Based on these estimates, what were the sales at Company B$?$ Select the answer closest to

the correct number.

$340$

$389$

$264$

$77$

$4080$

The PE and Price$-$to$-$Sales ratios from Company A were used to estimate the overall value of the equity at Company B$.$ These $2$ estimates for Company B$\text{'}$s firm value are shown below:

PE$-$based equity value $=924$

Price$-$to$-$sales$-$based equity value $=1,165\mathrm{.}71$

Based on these estimates, what were the sales at Company B$?$ Select the answer closest to the correct number.