Therrell Corporation has two divisions: Bulb Division and Seed Division. The following report is for the most recent operating period:

Bulb Division Seed Division

Sales $310,500 $207,000

Variable expenses $80,730 $43,470

Traceable fixed expenses $128,800 $93,150

Common fixed expense $29,220 $19,480

The common fixed expenses have been allocated to the divisions on the basis of sales.

What is the company's overall break-even in sales dollars?