Hogans Corporation has two divisions: Delta and Echo. Data from the most recent month appear below:

	Delta	Echo
Sales	$203,200	$281,250
Variable expenses	$75,184	$157,500
Traceable fixed expenses	$81,600	$95,200

The company's common fixed expenses total $64,090. The break-even in sales dollars for Echo Division is closest to:

$$293,038

$429,954

$216,364

$347,160