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		160,670		89,930			70,740
Contribution margin		361,330		301,070			60,260
Traceable fixed expenses		286,000		239,000			47,000
Segment margin		75,330	$	62,070		$	13,260
Common fixed expenses		73,080
Net operating income	$	2,250

The companys overall break-even sales is closest to:

Multiple Choice

$518,750

$412,564

$106,186

$506,409