Gardella Corporation has two divisions: Domestic Division and Foreign Division. The following data are for the most recent operating period: Sales Variable expenses Traceable fixed expenses Common fixed expense Domestic Foreign Division Division $210,000 $270,000 $ 90,300 $ 86,400 $ 90,000 $121,000 $ 37,800 $ 48,600 The common fixed expenses have been allocated to the divisions on the basis of sales. The Domestic Division's break-even sales is closest to: Help Save $309,474 $224,211 $157,895 $470,663