Gough Corporation has two divisions: Domestic and Foreign. Data from the most recent month appear below: Total Company Domestic Foreign Sales $711,000 $351,000 $360,000 Variable expenses 303,300 105,300 198,000 Contribution margin 407,700 245,700 162,000 Traceable fixed expenses 323,650 174,400 149,250 Segment margin 84,050 $71,300 $12,750 Common fixed expenses 56,600 Net operating income $27,450 The break-even in sales dollars for the company as a whole is closest to: $489,759 $555,914 $160,551 $663,129