Roadside Inc is fine-tuning a combination flashlight / WiFi hotspot. The new product would sell for $40.12. Variable cost of production would be $13.54 per unit. Setting up production would entail relevant fixed costs of $247,638. The board of directors, citing technical risk, insists that this project cannot go forward unless the new product would earn a return on sales of 15%. Calculate breakeven sales in DOLLARS, meeting the profit target. (Rounding: penny.)