Gardella Corporation has two divisions: Domestic Division and Foreign Division. The following data are for the most recent operating period:

	Domestic Division		Foreign Division
Sales	$	210,000	$	270,000
Variable expenses	$	90,300	$	86,400
Traceable fixed expenses	$	90,000	$	121,000
Common fixed expense	$	37,800	$	48,600

The common fixed expenses have been allocated to the divisions on the basis of sales. The company's overall break-even sales is closest to:

		$335,836
		$134,827
		$470,663
		$449,317