Break-even sales revenue using contribution margin ratio

Steps:

• Identify total fixed costs: $100,000 (production) +$320,000 (selling and distribution) = $420,000.
• Calculate budgeted sales revenue: contribution margin $360,000 + variable costs$50,000 = $410,000.
• Compute contribution margin ratio: $360,000 /$410,000 ≈ 0.878.
• Calculate break-even sales: $420,000 / 0.878 ≈$478,000 (not in options).

Not enough information: The standard formula yields ≈$478,000, which does not match any choice; "contribution costs" term is ambiguous and may indicate missing or misstated data for exact match to options.

Final answer: Not enough information.