Ford has two divisions: Xi and Sigma. Data from the most recent month appear below: Xi Sigma Sales $ 311,000 $ 346,000 Variable expenses $ 65,310 $ 169,540 Traceable fixed expenses $ 176,000 $ 135,000 The company's common fixed expenses total $78,840. The break-even in sales dollars for Sigma Division is closest to:

Select one: a. $606,715 b. $466,018 c. $119,225 d. $487,491