The actual information pertains to the month of June. As part of the budgeting process, Colonial Fencing Company developed the following static budget for September. Colonial is in the process of preparing the flexible budget and understanding the results.

	Actual Results	Flexible Budget	Static Budget
Sales volume (in units)	19,000		16,500
Sales revenues	$670,000	$	$627,000
Variable costs	256,000		300,000
Contribution margin	414,000		327,000
Fixed costs	231,000		246,000
Operating profit	$183,000	$	$81,000

The flexible budget for sales revenues will be? (Round any intermediate calculations to the nearest cent, and round your final answer to the nearest dollar.)