Wyrich Corporation has two divisions: Blue Division and Gold Division. The following report is for the most recent operating period: 
The company's overall break-even sales is closest to:
Definitions:
Factory Overhead Rate
A calculation used to assign manufacturing overhead costs to individual units of production, based on a certain activity base.
Flexible Budget
A budget that adjusts to changes in the volume of activity, allowing for better comparison with actual costs.
Direct Labour Hour
A measure of the amount of time spent by workers directly involved in the manufacturing process of a product.
Static Budget
A budget that is based on a fixed set of assumptions and does not change or adapt to variations in business activity levels.
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