Gough Corporation has two divisions: Domestic and Foreign. Data from the most recent month appear below:

	Total Company	Domestic	Foreign
Sales	$665,200	$349,800	$315,400
Variable expenses	221,930	73,710	148,220
Contribution margin	443,270	276,090	167,180
Traceable fixed expenses	335,000	206,600	128,400
Segment margin	108,270	$69,490	$38,780
Common fixed expenses	74,880
Net operating income	$33,390

The break-even in sales dollars for the company as a whole is closest to: (Do not round intermediate calculations.)

$615,093

$504,302

$107,583

$437,920