data are for the most recent operating period: Sales Variable expenses Traceable fixed expenses Common fixed expense Domestic Foreign Division Division $210,000 $270,000 $ 90,300 86,400 $ 90,000 $121,000 37,800 48,600 The common fixed expenses have been allocated to the divisions on the basis of sales. The company's overall break-even sales is closest to: Multiple Choice $449,317 $134,827 $470,663 $335,836