Hogans Corporation has two divisions: Delta and Echo. Data from the most recent month appear below:

Delta Echo Sales $207,000 $336,250 Variable expenses $101,430 $228,650 Traceable fixed expenses $71,200 $95,400

The company's common fixed expenses total $64,090. The break-even in sales dollars for Echo Division is closest to:

$$374,799

$511,715

$298,125

$428,921