In the year 2013, Wiggins Processing Company had the following contribution income statement:

WIGGINS PROCESSING COMPANY Contribution Income Statement For the Year 2013
Sales		$ 1,200,000
Variable costs
Cost of goods sold	$ 420,000
Selling and administrative	200,000	(620,000)
Contribution margin		580,000
Fixed Costs
Factory overheard	205,000
Selling and administrative	80,000	(285,000)
Before-tax profit		295,000
Income taxes (36%)		(106,200)
After-tax profit		$ 188,800

With the current cost structure, including fixed costs of $285,000, what dollar sales volume is required to provide an after-tax net income of $200,000?