X Company is starting a new merchandising business and provides the following budgets for its two products: Product Revenue $454,230 260,364 Total CM $204,624 59,904 Next year's budgeted fixed costs are $230,000. X Company would like to at least break even in its first year of operation; what must total sales be in order for that to happen [round unit numbers to two decimal places)? Assume that the budgeted product mix will not change