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In 2016, total sales for X Company were $254,100. The following total costs are for 2016: Direct materials $32,200 Direct labor [all variable] 28,700 Variable

In 2016, total sales for X Company were $254,100. The following total costs are for 2016:

Direct materials $32,200

Direct labor [all variable] 28,700

Variable overhead 31,500

Fixed overhead 30,000

Variable selling and admin 29,400

Fixed selling and admin 27,000

Assume that in 2017, the relationship between sales and variable costs will not change, nor will fixed costs. What will sales have to be in order for X Company to break even in 2017?

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