Cool Spa Company sells three different products that are similar, but are differentiated by various product features. Budgeted sales by product and in total for the coming year are shown below: Product Standard Deluxe Premium Total % of total sales 48% 20% 32% 100% Sales $240,000 $100,000 $160,000 $500,000 Less: variable costs 72.000 80,000 88,000 240.000 Contribution margin $168.000 $ 20,000 $ 72.000 $260,000 Less: fixed expenses $233,600 Net operating income $ 26,400 The break-even point in sales dollars for Cool Spa Company is (rounded to nearest dollar): $320,000 $430,000 $449,231 $500,000 None of these numbers is correct