Head$-$First Company now sells both bicycle helmets and motorcycle helmets. Next year, Head$-$

First expects to produce total revenue of $$557,000$ and incur total variable cost of $$382,000.$

Total fixed cost is expected to be $$59,900.$

Required:

Calculate the break$-$even point in sales dollars for Head$-$First. Round the

contribution margin ratio to four decimal places and sales to the nearest dollar.