Wyrich Corporation has two divisions: Blue Division and Gold Division. The following report is for the most recent operating period:

Total Company Blue Division Gold Division

Sales $ $522,000$ $ $391,000$ $ $131,000$

Variable expenses $160,67089,93070,740$

Contribution margin $361,330301,07060,260$

Traceable fixed expenses $286,000239,00047,000$

Segment margin $75,330$ $ $62,070$ $ $13,260$

Common fixed expenses $73,080$

Net operating income $ $2,250$

The company$$s overall break$-$even sales is closest to: