Following is the Becker Company Ltd. partial income statement for the most recent year: Becker Company Ltd. Partial Income Statement Most Recent Year Sales $ 1,190,000 Cost of goods sold 476,000 Gross margin $ 714,000 Less operating expenses: Fixed $39,000 Variable 357,000 396,000 Operating income $ 318,000

1. What would the Becker Company sales have to be in order for the company to have an operating income of $500,000?