The contribution margin ratio is 25% for Grain Company and the break-even point in sales is $194,800. To obtain a target net operating income of $83,000, sales would have to be: (Do not round intermediate calculations.)

	$209,200
→	$526,800
	$277,800
	$285,000

Dollar sales to break even = Fixed expenses ÷ CM ratio

$194,800 = Fixed expenses ÷ 0.25

Fixed expenses = $194,800 × 0.25 = $48,700

Dollar sales to attain a target profit = (Target profit + Fixed expenses) ÷ CM ratio

= ($83,000 + $48,700) ÷ 0.25 = $526,800