Mckissic Corporation has two divisions: Domestic and Foreign. The data for the most recent month appears below:

	Total Company		Local			Foreign
Sales	$	450,000	$	119,000		$	331,000
variable expenses		157,240		38,080			119,160
Contribution margin		292,760		80,920			211,840
Traceable fixed expenses		226,000		57,000			169,000
Segment margin		66,760	$	23,920		$	42,840
Common fixed expenses		58,500
Net operating income	$	8,260

What is the breakeven point in sales dollars for the company as a whole ?