Sun, Inc., had the following operating results for fiscal year 2016:

COGS = $150,000, Current liabilities = $50,000; Fixed assets = $50,000; Depreciation = $40,000, Interest expense = $10,000, Inventory = $20,000, Long-term debt = $70,000, NWC $30,000, Tax rate = 20%, and Addition to retained earnings = $48,000.

If the dividend payout ratio is 40%, what is the total sales in fiscal year 2016?