$\backslash$table$[[$Sales$,gra{d}^{},$$$,544,000],[$Less variable costs:,,,$],[$Direct materials,$gra{d}^{},$$$,136,000],[$Direct labor,hat$(grad),$$$,96,000],[$Manufacturing overhead,$gra{d}^{},$$$,56,000],[$Selling and administrative,$,$$$,16,000],[$Contribution margin,${}^{},$$$,240,000],[$Less fixed costs:$],[$Manufacturing overhead,$,$$$,36,000],[$Selling and administrative,$gra{d}^{},$$$,86,000],[$Profit$,,$$$,118,000]]$

b$.$ Determine the break$-$even point in sales dollars.

Note: Do not round intermediate calculations

Note: Round up to the nearest dollar, enter $$80$ for $$79\mathrm{.}2$