Franklin Company makes $4$ wheelers. The budgeted sales are $$420,000,$ budgeted variable costs are $$147,000,$ and budgeted fixed costs are $$227,500.$ What is the break$-$even point in sales dollars?

$$567,000$

$$780\mathrm{.}000$

$$420,000$

$$350,000$

$$650\mathrm{.}000$