X Company is starting a new merchandising business and provides the following budgets for its two products: Product Revenue $284,484 256,594 Total CM $128,954 65,469 Next year's budgeted fixed costs are $215,000. 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