(G) Company produces three products: X, Y, and Z. Budgeted sales by product and in total for the coming month are shown below:

Product	X		Y		Z		Total
Percentage of total sales	48%		20%		32%		100%
Sales	$331,200	100%	138,000	100%	220,800	100%	690,000	100%
Variable Expenses	99,360	30%	110,400	80%	121,440	55%	331,200	48%
Contribution Margin	231,840	70%	27,600	20%	99,360	45%	358,800	52%
Fixed Expenses							233,480
Net Operating Income							$125,320

Dollars sales to break even = Fixed expenses/CM ratio

= $233,480/52%

= $449,000

As shown by these data, net operating income is budgeted at $125,320 for the month and the estimated break-even sales is $449,000.

Assume that actual sales for the month total $690,000 as planned. Actual sales by product are: X, $210,700; Y, $280,000; and Z, $199,300.

Required:

Compute the break-even point in dollar sales for the month based on your actual data.